20 of 20 i Data Table - X hts December 31, 2018 Account Title Balance Debit Credit 7,900 bn th Cash pipt of Accounts Receivable 19,200 2,500 1,400 20,000 S 4,000 Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Avery, Capital Avery, Withdrawals Service Revenue 3,000 rer 2,800 39,400 alance rep 9,100 Salaries Expense Rent Expense 15.900 3,100 Done o 20 of 20 i Data Table hts follo Accounts Receivable T9,00 2,500 1,400 on the las 20,000 ipt of cas 4,000 nu 3,000 je Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Avery, Capital Avery, Withdrawals Service Revenue I real Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense 2,800 39,400 9.100 15.900 3.100 alance represe 1,900 Total 65,100 S 65,100 Print Done Done Requirement 3. Prepare the adjusted trial balance. Review the T-accounts you prepared in Requirement 2. Avery Air Purification System Adjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash Accounts Receivable Prepaid Rent Office Supplies Equipment tin the next question, More Info Adjustment data at December 31 follow: a. On December 15, Avery contracted to perform services for a client receiving $2,800 in advance. Avery recorded this receipt of cash as Unearned Revenue. As of December 31, Avery has completed $1,800 of the services. b. Avery prepaid two months of rent on December 1. (Assume the Prepaid Rent balance as shown on the unadjusted trial balance represents the two months of rent prepaid on December 1.) C. Avery used $500 of office supplies. d. Depreciation for the equipment is $600. e. Avery received a bill for December's online advertising, $950. Avery will not pay the bill until January. (Use Accounts Payable.) f. Avery pays its employees on Monday for the previous week's wages. Its employees earn $2,000 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Avery agreed to provide a four-month air system check (beginning October 1) for a customer for $3,200. Avery has completed the system check every month, but payment has not yet been received and no entries have been made. Print Done