DE3-15 Refer to the adjusted trial balance in Exhibit 3-10. page 99. 1. Focus first on the unadjusted amounts. Compute the amount of total assets that Gay Gillen would have reported on the balance sheet at April 30 if she had not made the adjusting entries at the end of the period. Also compute unadjusted total liabilities. 2. Now focus on the adjusted figures. Compute Gillen's total assets and total liabilities at April 30. Compare your totals to the balance sheet in Exhibit 3-14, page 100. Are they the same? 3. Why does a business need to make adjusting entries at the end of the period?