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> Trial BalanceDecember 3 1 , 2 0 2 5 DebitCreditCash$ 2 0 , 8 0 0 Prepaid Insurance$ 3 , 5 0 0 Accounts

>Trial BalanceDecember 31,2025DebitCreditCash$20,800Prepaid Insurance$ 3,500Accounts Payable2,500Unearned Service Revenue1,800Common Stock10,000Retained Earnings6,600Dividends5,000Service Revenue 25,600Salaries and Wages Expense14,600Rent Expense2,600$37,200$55,800BIRELLIE COMPANYTrial Balance

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