TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE ACCOUNTS DEBITS CREDITS DEBITS CREDITS DEBITS CREDITS CASH $5,000 $5,000 ACCTS RECEIV. $2,500 $2,500 PREPAID INSUR. $12,000 PREPAID RENT $1,600 UNEARNED REV $2,700 $2,700 NOTES PAYABLE $800 $800 OWNER'S CAPITAL $17,600 $17,600 OWNER'S DRAW REVENUE INSUR. EXPENSE RENT EXPENSE ADVERT EXPENSE TOTALS $21,100 $21,100 A debit to Insurance Expense for $12,000, and a credit to Prepaid Insurance for $12,000. A debit to Prepaid Insurance for $1,000, and a credit to Insurance Expense for $1,000. A debit to Insurance Expense for $1,000, and a credit to Prepaid Insurance for $1,000. A debit to Prepaid Insurance for $12,000, and a credit to Insurance Expense for $12,000