21) A A) $200 difference between the debit and credit columns of the Unadjusted Trial Balance. B) An error in the financial statements. columns show expired rent of $200. This adjusting entry results in: company shows a S600 balance in Prepaid Rent in the Unadjusted Trial Balance columns of the work sheet. The Adjustmens C) $200 increase in net income. D) $200 of prepaid insurance. E) $200 decrease in net income