Splish Brothers Inc.

Trial Balance

December $31,2025$

Cash

$$340$

Accounts Receivable

$585$

Prepaid Insurance

$92$

Supplies

$202$

Equipment

$4480$

Accumulated Depreciation $-$ Equipment

$$670$

Accounts Payable

$430$

Common Stock

$1340$

Retained Earnings

$1570$

Service Revenue

$3369$

Salaries and Wages Expense

$1120$

Rent Expense

$\frac{560}{\text{\$}7379},$

If$,$ on December $31,2025,$ the insurance still unexpired amounted to $$22,$ the adjusting entry would include a

debit to Prepa$$d Insurance for $$70.$

debit to Prepaid Insurance for $$22.$

debit to Insurance Expense for $$70.$

credit to Prepaid Insurance for $$22.$