Consider the following situations for Shocker:

On November $28,2024,$ Shocker received a $$3,150$ payment from a customer for services to be rendered evenly over the next

three months. Deferred Revenue was credited on November $28.$

On December $1,2024,$ the company paid a local radio station $$2,430$ for $30$ radio ads that were to be aired, $10$ per month,

throughout December, January, and February. Prepaid Advertising was debited on December $1.$

Employee salaries for the month of December totaling $$7,100$ will be paid on January $7,2025.$

On August $31,2024,$ Shocker borrowed $$61,000$ from a local bank. A note was signed with principal and $9\%$ interest to be paid on

August $31,2025.$

Required:

Indicate by how much the assets, liabilities, and stockholders' equity in the December $31,2024,$ balance sheet is higher or lower if the

adjusting entry is not recorded. $($If none of the categories apply for a particular item, leave the cell blank.$)$ I completed most of it except the last two cells.