If I have 7200 of pre paid insurance,on the unadjusted ledger and 2700 of unexpired insurance, how do I place this in the adjusted trial balance, This is what I have done but my debits and credits are not matching up. I have prepaid Insurance as 9900 credit and insurance expense as 4500 as a debit.

You have to calculate how much insurance was used in the accounting period 7200 - 2700 = your insurance that was used in the period. The adjusting entry will be: Debit Insurance Expense for the amount and Credit Prepaid Insurance for the amount.