The unadjusted and adjusted trial balances of DLF Limited as on $31$ December are as follows. $[$a$]$ Compare the two trial balances and recreate all adjusting journal entries that were made at December $31.[$b$]$ What is the net effect of the adjusting journal entries on net income?$[$

$\backslash$table$[[,$Unadjusted Trial Balance,Adjusted Trial Balance$],[$Cash$,$Debit,Credit,,Credit$],[\backslash$table$[[$Cash$],[$Accounts receivable$]],3500,,3500,],[\backslash$table$[[$Accounts receivable$],[$Prepaid insurance$]],8250,,10750,],[\backslash$table$[[$Stepand insurance$],[$Supplies$]],4600,,3400,],[\backslash$table$[[$Supplies$],[$Buildings$]],600,,200,],[\backslash$table$[[$Buildings$],[$Land$]],\backslash$table$[[165000],[50000]],,165000,],[$Accum$.$ Depreciation,,,$75000,],[$Accounts payable,,$15000,,31500],[$Salaries payable,,$9950,,11000],[$Unearned Revenue,$11,0,,1800],[$Notes payable,,$12050,,10050],[$Common Stock,,$50000,,50000],[$Retained Earnings,,$100000,,100000],[$Service revenue,,$34600,,34600],[,,48550,,53050],[$Depreciation expense,,,$5600,],[,,,16500,],[\backslash$table$[[$Insurance expense$],[$Salaries expense$]],,,1200,],[\backslash$table$[[$Salaries expense$],[$Supplies expense$]],7600,,9400,],[\backslash$table$[[$Suppmes expense$],[$Utility expenses$]],,,400,],[$Totals$,270150,270150,\backslash$table$[[1050],[292000$