The trial balance of Lauer Corporation at December $31$k$,2015$ follows, before and after the posting of adjusting entries.

a$.$ Indicate in the "Adjustments" column the debit or credit difference between the unadjusted trial balance and the adjusted trial balance. Follow the example provided.

b$.$ Prepare the adjusting entries that have been recorded. Include descriptions.

Trial Balance Adjustments Adjusted Trial Balance

Debit Credit Debit Credit Debit Credit

Cash $$4,000$ $$4,000$

Accounts Receivable $5,0005,000$

Prepaid Insurance $3,6003003,300$

Prepaid Rent $1,000500$

Truck $6,0006,000$

Accumulated Depreciation $$-$ $$1,500$

Accounts Payable $7,0007,400$

Salaries Payable $1,000$

Unearned Rent $1,200600$

Share Capital $2,7002,700$

Revenue $25,00025,000$

Rent Earned $600$

Advertising Expense $700700$

Commissions Expense $2,0002,000$

Depreciation Expense $1,500$

Insurance Expense $300300$

Interest Expense $100500$

Rent Expense $5,5006,000$

Salaries Expense $8,0009,000$

Totals $$35,900$ $$35,900$ $$300$ $$300$ $$38,800$ $$38,800$