What is the account explanation for these scenarios?

A two year insurance policy for $2,640 was purchased on November 1 of the current year. Record the transaction for the year ended December 31.

for example when I'm adjusting the journal entry on the top line is this one....

Ex: Insurance expense? Whats the debit amount for this top line

prepaid insurance? Whats the credit amount for this bottom line?

Question 2 same thing: Depreciation for the current year includes Equipment, $600.

Depreciation expense ? top line

expense? bottom line

Debit amount

Credit amount