a. b. C. d. e. f. Account Title Cash g. Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Unadjusted Trial Balance December 31, 2018 Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total Balance Debit $ 7,600 19,700 2,900 1,800 22,000 Adjustment data at December 31 follow: On December 15, Anniston contracted to perform services for a client receiving $3,100 in advance. Anniston recorded this receipt of cash as Unearned Revenue. As of December 31, Anniston has completed $2,100 of the services. 1. 9,900 2. 3,300 1,800 Credit $ 3,900 2,900 3,100 43,800 15,300 $ 69,000 $ 69,000 Anniston 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.) Anniston used $750 of office supplies. Depreciation for the equipment is $850. Anniston received a bill for December's online advertising, $1,100. Anniston will not pay the bill until January. (Use Accounts Payable.) Anniston pays its employees on Monday for the previous week's wages. Its employees earn $3,500 for a five-day workweek. December 31 falls on Wednesday this year. On October 1, Anniston agreed to provide a four-month air system check (beginning October 1) for a customer for $3,400. Anniston has completed the system check every month, but payment has not yet been received and no entries have been made. Requirements Journalize the adjusting entries on December 31. 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. 4. How will Anniston Purification Syst the adjusted trial balance? ystem use th

Adjustment data at December 31 follow: a. On December 15, Anniston contracted to perform services for a client receiving $3,100 in advance. Anniston recorded this receipt of cash as Unearned Revenue. As of December 31. Anniston has completed $2,100 of the services. b. Anniston 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 oa December 1.) c. Anniston used $750 of office supplies. d. Depreciation for the equipment is $850. e. Anniston received a bill for December's online advertising, $1,100. Anniston will not pay the bill until January. (Use Accounts Payable.) f. Anniston pays its employees on Monday for the previous week's wages, lts employees earn $3,500 for a five-day workweek. December 31 falls on Wednesday this year. 2. On October 1, Anniston agreed to provide a four-month air system check (beginning October 1) for a customer for $3,400. Anniston has completed the system check every month, but payment has not yet been received and no entries bave 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