uv uySLCll al December 51, 2016, and the data needed for the adjustments follow. ALSTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016: Balance Account Title Debit Credit Cash $ 7,400 Accounts Receivable 19,300 Prepaid Rent 2,700 Office Supplies 1,100 Equipment 20,000 Accumulated Depreciation-Equipment $ 4,000 Accounts Payable 3,100 Salaries Payable Unearned Revenue 2,600 Common Stock 40,100 Dividends 9,900 Service Revenue 15,400 Salaries Expense 3,400 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,400 Supplies Expense Total $ 65,200 $ 65,200 Adjustment data at December 31 follow: a. On December 15, Alston contracted to perform services for a client receiving $2,600 in advance. Alston recorded this receipt of cash as Unearned Revenue. Ás of December 31, Alston has completed $1,200 of the services. b. Alston prepaid two months of rent on December 1. c. Alston used $650 of office supplies during the month. d. Depreciation for the equipment is $500. e. Alston received a bill for December's online advertising, $600. Alston will not pay the bill until January. (Use Accounts Payable.) its employees weekly on Monday for the previous employees earn $5,500 for a five-day workweek. December 31 falls on Wednesday f. Alston pays week's wages. Its this year. g. On October !, Alston agreed to provide a four-month air system check (beginning October 1) for a customer for $2,800. Alston has completed the month, but system check every payment has not yet been received and no entries have been made. Requirements 1. Journalize the adjusting entries on December 31. 2. Using the unadjusted trial balance, open the T-accounts with the unadjusted balances. Post the adjusting entries to the T-accounts. 3. Prepare the adjusted trial balance. 6 Columns. Nome: Leesa Hainey Daute april a.20a00 Exam#1, Problem #2 Aloton An Vurifiestim Sptim Pg vrifecation Trisl Balance Dicember, 31,ab6. Debit Credit Dr Adjustments cr Jystem Cash $7.400 Dr Adjusted Cr чос AIR Pr 19,300 11,2000 l2,000 a930. 1200@ Prepoud Rent Office Supplies 29,300 the trial balance (c) Adj. nce.) (d) Net 2,700 End be month of May ear 2,700 Tot 1,100 statements are 6500 Prepa finan 0 are shown as 450 Egeuipment. Acc. Dep.Eguip (LO 20000 20,000 djusted 4,000 500D Cr. 3,500 Accounts Pay Salaries Payable 3,100 600@ 1|0000 2500 1,100 $4 10,000 2,500 700 Uneamed Rev 2,600 1,2000 725 Sl,200 12,600 100 1,050 22,000 Clstck 40,100 40,000 17,100 2,260 Dividends 9,900 9,900 Service Rev 15,400 15,400 $56,435 11000 4500 Salaries Exp 3,400 a Rent Exp , Dp.Exp.έρup 1.400 s en 5000 500 es Ad. Exp Supplies Exp. 600@ 6000 l600 650 72.100 cases $5,000 $8,500 6. 54