I can't work this out. Can someone please help me? I am hung up on the fact that the adjusting entry is more than the trial balance and I don't know what to do? Trial balance as at 31 Mar 18 (the company started operation on 1 April 17) Insurance Expense 3,300DR Annual insurance premium of $3,600 was paid on 1 April 2017. what does the adjusting entry look like? how did you achieve that? Thank you