Account Title	Balance
	Debit	Credit
Cash	$7300
Accounts Receivable	$19900
Prepaid Rent	$2300
Office Supplies	$1900
Equipment	$19800
Accumulated Depreciation Equipment		$4400
Accounts Payable		$3500
Salaries Payable
Unearned Revenue		$2700
Common Stock		$39700
Dividends	$9900
Service Revenue		$15600
Salaries Expense	$3300
Rent Expense
Depreciation ExpenseEquipment
Advertising Expense	$1500
Supplies Expense
Total	$65900	$65900

Requirement 2. The T-accounts, along with their unadjusted balances have been opened for you. Post the adjusting entries to the T-accounts.

The T-accounts, along with their unadjusted balances, if applicable, have been opened for you. Post the adjusting entries to the T-accounts using the corresponding letters (a) through (f) as posting references. Use a "Bal." posting reference to show the ending balance of each account.

Review the adjusting journal entries you prepared in Requirement 1.

LOADING...

Cash

Accounts Payable

Service Revenue

Dec. 31

7,300

3,500

Dec. 31

15,600

Dec. 31

Accounts Receivable

Salaries Payable

Salaries Expense

Dec. 31

19,900

Dec. 31

3,300

Prepaid Rent

Unearned Revenue

Rent Expense

Dec. 31

2,300

2,700

Dec. 31

Office Supplies

Common Stock

Depreciation ExpenseEquipment

Dec. 31

1,900

39,700

Dec. 31

Equipment

Dividends

Advertising Expense

Dec. 31

19,800

Dec. 31

9,900

Dec. 31

1,500

Accumulated DepreciationEquip

Supplies Expense

4,400

Dec. 31

Requirement 3. Prepare the adjusted trial balance.

Review the T-accounts you prepared in Requirement 2.

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Anniston Air Purification System
Adjusted Trial Balance
December 31, 2016
		Balance
	Account Title	Debit	Credit
	Cash
	Accounts Receivable
	Prepaid Rent
	Office Supplies
	Equipment
	Accumulated DepreciationEquipment
	Accounts Payable
	Salaries Payable
	Unearned Revenue
	Common Stock
	Dividends
	Service Revenue
	Salaries Expense
	Rent Expense
	Depreciation ExpenseEquipment
	Advertising Expense
	Supplies Expense
	Total

Requirement 4. How will

Anniston Air Purification System

use the adjusted trial balance?

The company will use the adjusted trial balance to

calculate taxes due

plan the next year's budget

prepare financial statements

report net income or loss

.