a. The adjustments column is as follows: Lauer Corporation Trial Balance Adjusted Trial Balance Adjustments Dr. Cr. Dr. Cr. Cr. Cash Accounts Receivable Prepaid Insurance Prepaid Rent Truck Accumulated $4,000 5,000 3,600 1,000 Dr. $4,000 5,000 3,300 (a) $300 (b) 500 500 6,000 6,000 (c) 1,500 $1,500 Depreciation - Truck $7,000 (d) 400 (e) 1,000 S600 7,400 1,000 600 1,200 (f) 2,700 25,000 2,700 25.000 600 600 Accounts Payable Salaries Payable Unearned Rent Share Capital Revenue Rent Earned Advertising Expense Commissions Expense Depreciation Expense Insurance Expense Interest Expense Rent Expense Salaries Expense 700 700 2,000 2,000 1.500 (c) 1.500 300 100 500 (a) 300 (d) 400 (b) 500 (e) 1,000 6.000 5.500 8,000 9.000 B Focus a. The adjustments column is as follows: Lauer Corporation Trial Balance Adjusted Trial Balance Adjustments Dr. Cr. Dr. Cr. Cr. Cash Accounts Receivable Prepaid Insurance Prepaid Rent Truck Accumulated $4,000 5,000 3,600 1,000 Dr. $4,000 5,000 3,300 (a) $300 (b) 500 500 6,000 6,000 (c) 1,500 $1,500 Depreciation - Truck $7,000 (d) 400 (e) 1,000 S600 7,400 1,000 600 1,200 (f) 2,700 25,000 2,700 25.000 600 600 Accounts Payable Salaries Payable Unearned Rent Share Capital Revenue Rent Earned Advertising Expense Commissions Expense Depreciation Expense Insurance Expense Interest Expense Rent Expense Salaries Expense 700 700 2,000 2,000 1.500 (c) 1.500 300 100 500 (a) 300 (d) 400 (b) 500 (e) 1,000 6.000 5.500 8,000 9.000 B Focus