Prepare a correct trial balance. $($Note: It may be necessary to add one or more accounts to the trial balance.$)$

E$2\mathrm{.}5($LO $3)$ Excel $($Adjusting Entries$)$ The ledger of Duggan Rental Agency on March $31$ of the current year includes the following selected accounts before adjusting entries have been prepared.

$\backslash$table$[[,$Debit$],[$Prepaid Insurance,$$3,600$