The unadjusted trial balance for Swifty Corporation appears as follows:

$\backslash$table$[[\backslash$table$[[$Swifty Corporation$],[$Trial Balance$],[$December $31,2025]],,],[$Cash$,$$$310,],[$Accounts Receivable,$543,],[$Prepaid Insurance,$85,],[$Supplies$,187,],[$Equipment$,4160,],[$Accumulated Depreciation $-$ Equipment,,$$620$

 

The unadjusted trial balance for Swifty Corporation appears as follows: Swifty Corporation Trial Balance December 31, 2025 Cash Accounts Receivable Prepaid Insurance Supplies Equipment $310 543 85 187 4160 Accumulated Depreciation - Equipment $620 Accounts Payable 399 Common Stock 1250 Retained Earnings 1460 Service Revenue 3116 Salaries and Wages Expense 1040 Rent Expense 520 $6845 $6845 If, on December 31, 2025, the insurance still unexpired amounted to $21, the adjusting entry would include a debit to Prepaid Insurance for $21. Odebit to Prepaid Insurance for $64. debit to Insurance Expense for $64. credit to Prepaid Insurance for $21.