Cash Pina Colada Corp. Trial Balance December 31, 2025 Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense $230 O debit to Insurance Expense for $48. O credit to Prepaid Insurance for $16. O debit to Prepaid Insurance for $16. O debit to Prepaid Insurance for $48. 407 64 140 3120 780 390 $5131 $470 300 940 1090 2331 $5131 If, on December 31, 2025, the insurance still unexpired amounted to $16, the adjusting entry would include a