$\backslash$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.$ Answers: A$.$debit to prepaid insurance for $$25$ B$.$ Debit to insurance expense for $$77$ C$.$ Credit to prepaid insurance for $$25$ D$.$ Debit to prepaid insurance for $$77$