$\backslash$table$[[\backslash$table$[[$Sheffield Corp.$],[$Trial Balance$],[$December $31,2025]],,],[$Cash$,$$$370,],[$Accounts Receivable,$647,],[$Prepaid Insurance,$102,],[$Supplies$,223,],[$Equipment$,4960,],[$Accumulated Depreciation $-$ Equipment,,$$740$ do i debit to prepaid insurance or insurance exepense?