20 of 20 This Test: 100 pts The unadjusted trial balance of Avery Air Purification System at December 31, 2018, and the data needed for the adjustments follow. (Click the icon to view the trial balance.) (Click the icon to view the adjusting entry information) Read the requirements. Requirement 1. Journalize the adjusting entries on December 31. (Record debits first, then credits. Select the explanation on the last line of the journal entry table a. On December 15, Avery contracted to perform services for a client receiving $2,800 in advance. Avery recorded this receipt of cash as Uneared Revenue. As o December 31, Avery has completed $1,800 of the services Date Accounts and Explanation Debit Credit (a) Dec. 31 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 at rent prepaid on December 1.) Date Accounts and Explanation Debit Credit (b) Dec. 31 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