The trial balance for Sunland Company appears as follows: $300 522 82 Sunland Company Trial Balance December 31, 2022 Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense 180 4000 $600 384 1200 1400 3000 1000 500 $6584 $6584 If as of December 31, 2022, rent of $150 for December had not been recorded or paid, the adjusting entry would include a