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The unadjusted trial balance for Sheffield Corp. appears as follows: If , on December 3 1 , 2 0 2 5 , the insurance still

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The unadjusted trial balance for Sheffield Corp. appears as follows:
If, on December 31,2025, the insurance still unexpired amounted to $25, the adjusting entry would include a
debit to Prepaid Insurance for $25.
credit to Prepaid Insurance for $25.
debit to Prepaid Insurance for $77.
debit to Insurance Expense for $77.
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