OS Prepaid red Forcach separate ac below, follow the 3 ep process for testing prepaid account at December 31. Step 1: Determine what the current account balance. Sic 2 Determine what the current mont bulance should equal Sep - Rooned the December 3g ty toys free to step 2. Assume no other adjusting entries are made during the year Prepaid Insurance. The Prepaid Insurance account has a 54.700 dcbit balance to start the yout. A review of insurance policies and payments shows that of aspire insurance remains at Card Prepaid Insurance. The Prepaid ce coa dekat bulance at the art of the year A review of murance policies and payment shows $1.000 dinarce has expired by yeased