Whispering Winds Corp. Trial Balance December 31, 2025 Cash $300 Accounts Receivable Prepaid Insurance Supplies Equipment 522 82 180 4000 Accumulated Depreciation - Equipment $600 Accounts Payable 384 Common Stock 1200 Retained Earnings 1400 Service Revenue 3000 Salaries and Wages Expense 1000 Rent Expense 500 $6584 $6584 If, on December 31, 2025, the insurance still unexpired amounted to $20, the adjusting entry would include a