Which of the following is provided by a trial balance in which total debits equal total credits?
A. Proof that no transaction was completely omitted from the ledger during the posting process.
B. Proof that the correct debit or credit balance has been computed for each account.
C. Proof that the ledger is in balance.
D. Proof that transactions have been correctly analyzed and recorded in the proper accounts.
On July 31,2020, $ 3 600 is paid for a one-year insurance policy. On December 31,2020, the adjusting entry for prepaid insurance would include ().
A debit to Insurance Expense, $ 3 600×
B. A credit to Prepaid Insurance, $3 600
C. A credit to Prepaid Insurance, $2 100
D. A debit to Insurance Expense, $ 1 500
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