3) The Adjusting Process A. Journalizing and posting adjusting entries for prepaid rent On September 1, Big Fan of Toledo prepaid six months of rent, $3,300. Requirements 1. Record the journal entry for the September 1 payment. 2. Record the adjusting entry required at September 30 . 3. Using T-accounts, post the journal entry and adjusting entry to the accounts involved and show their balances at September 30. (Ignore the Cash account.) Requirement 1 Requirement 2 B. Preparing an adjusted trial balance Seth's Tax Services had the following accounts and account balances after adjusting entries. Assume all accounts have normal balances. Prepare the adjusted trial balance for Seth's Tax Services as of December 31,2018 . (next page)