EXERCIS 3-2 (LO1,2) Adjusting Entries The trial balance of Laver Corporation at December 31, 2015 follows, before and after the posting of adjusting entries. Gercines is 131 Required: a. Indicate in the "Adjustments" column the debit or credit difference between the unadjusted trial balance and the adjusted trial balance. b. Prepare in general journal format the adjusting entries that have been recorded. Include descriptions