Data table Adjustment data at December 31 follow: a. On December 15, Aurora contracted to perform services for a client receiving $2,900 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31 , Aurora has completed $1,400 of the services. b. Aurora 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. Aurora used $450 of office supplies. d. Depreciation for the equipment is $600. e. Aurora received a bill for December's online advertising, $1,000. Aurora will not pay the bill until January. (Use Accounts Payable.) f. Aurora pays its employees on Monday for the previous week's wages. Its employees earn $6,500 for a five-day workweek. December 31 falls on Tuesday this year. g. On October 1, Aurora agreed to provide a four-month air system check (beginning October 1) for a customer for $4,000. Aurora has completed the system check every month, but payment has not yet been received and no entries have been made. Requirements 1. Journalize the adjusting entries on December 31. 2. The T-accounts, along with their unadjusted balances have been opened for you. Post the adjusting entries to the T-accounts. 3. Prepare the adjusted trial balance. 4. How will Anniston Air Purification System use the adjusted trial balance? \begin{tabular}{|c|c|c|c|} \hline Dats & Accounts and Explanation & Detil & Credi: \\ \hline \multicolumn{4}{|l|}{ (m) Dese it } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} E. Autors used s450 tif ofice nupdien \begin{tabular}{|c|c|c|c|} \hline Date & Aecounte and Esplanmieh & Oett & Creda \\ \hline \multicolumn{4}{|l|}{ (1) Dec al } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Dase & Aetounts and Erplanation & Debill & Crest \\ \hline \multicolumn{4}{|l|}{ (f) 0ex31} \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline pate & Aecounts met Explanution & Oebit & Crest \\ \hline \multicolumn{4}{|l|}{ (*) Des 21} \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & Aetounts and Eaplinution & Desh & Cnea \\ \hline \multicolumn{4}{|l|}{ ax Dec x} \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Requirement 3. Prepare the adjusted trial balance. Requirement 4. How will Anniston Aur runncaton system use the adjusted trial balance? The company will use the adjusted trial balance to
