Answer A And B In Written Answers

1.35A Journalizing and posting adjustments to the T-accounts and preparing an adjusted trial balance The unadjusted trial balance of Aurora Air Purification System at December 31, 2016, and the data needed for the adjustments follow. AURORA AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016 Balance Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total Debit Credit $ 7,800 19,800 2,600 1,100 19,900 $ 4,100 3,000 2,800 39,600 9,300 15,400 3,100 1,300 5 64,900 64,900 Adjustment data at December 31 follow: a. On December 15, Aurora contracted to perform services for a client receiving $2,800 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31, Aurora has completed $1,800 of the services. b. Aurora prepaid two months of rent on December 1. 1.35A Journalizing and posting adjustments to the T-accounts and preparing an adjusted trial balance The unadjusted trial balance of Aurora Air Purification System at December 31, 2016, and the data needed for the adjustments follow. AURORA AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016 Balance Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total Debit Credit $ 7,800 19,800 2,600 1,100 19,900 $ 4,100 3,000 2,800 39,600 9,300 15,400 3,100 1,300 5 64,900 64,900 Adjustment data at December 31 follow: a. On December 15, Aurora contracted to perform services for a client receiving $2,800 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31, Aurora has completed $1,800 of the services. b. Aurora prepaid two months of rent on December 1