Data Table - X Alston Air Purification System Unadjusted Trial Balance December 31, 2024 Balance Debit Credit Account Title Cash $ 7,400 19,600 2.300 1,700 24 000 Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue S 4,200 2,800 2.900 43.600 Alston, Capital Alston, Withdrawals 9.300 15,800 3.900 Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense 1.100 Supplies Expense Total 69,300 S 69,300 Print Done More Info Adjustment data at December 31 follow a. On December 15, Alston contracted to perform services for a client receiving $2,900 in advance. Alston recorded this receipt of cash as Uneamed Revenue. As of December 31, Alston has completed $2,000 of the services. b. Alston 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. Alston used 5600 of office supplies d. Depreciation for the equipment is 5600 e. Alston received a bill for December's online advertising $800. Alston will not pay the bill until January (Use Accounts Payable.) f. Alston pays its employees on Monday for the previous week's wages. Its employees earn $2,000 for a five-day workweek. December 31 falls on Tuesday this year. g. On October 1 Alston agreed to provide a four-month air system check (beginning October 1) for a customer for $3,200 Alston has completed the system check every month, but payment has not yet been received and no entries have been made. Print Done e two - X 0 Requirements 1. Joumalize 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 Alston Air Purification System use the adjusted trial balance? Print Done The unadjusted trial balance of Alston Air Purification System at December 31, 2024, and the data needed for the adjustments follow. (Click the icon to view the trial balance.) (Click the icon to view the adjusting entry information.) Read the fequirements Requirement 1. Journalize the adjusting entries on December 31. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. On December 15, Alston contracted to perform services for a client receiving $2,900 in advance. Alston recorded this receipt of cash as Uneamed Revenue. As of December 31, Alston has completed $2,000 of the services Date Accounts and Explanation Debit Credit (a) Dec. 31 b. Alston prepaid two months of rent on December 1. (Assume the Prepaid Rent balance as shown on the unadjusted trial balance represents the two month of rent prepaid on December 1.) Date Accounts and Explanation Debit Credit (b) Dec 31 c. Alston used $600 of office supplies. Date Accounts and Explanation Debit Credit (c) Dec. 31 d. Depreciation for the equipment is $600. Date Accounts and Explanation Debit Credit (d) Dec. 31 e. Alston received a bill for December's online advertising, $800. Alston will not pay the bill until January. (Use Accounts Payable.) Date Accounts and Explanation Debit Credit (e) Dec. 31 f. Alston pays its employees on Monday for the previous week's wages. Its employees earn $2,000 for a five-day work week. December 31 falls on Tuesday this year. Date Accounts and Explanation Debit Credit (0) Dec 31 g. On October 1, Alston agreed to provide a four-month air system check (beginning October 1) for a customer for $3,200. Alston has completed the system check every month but payment has not yet been received and no entries have been made. Date Accounts and Explanation Debit Credit 9) Dec. 31 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 (9) 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 Cash Accounts Payable Service Revenue 15,800 Dec. 31 Dec. 31 7.400 2.800 Dec. 31 Accounts Receivable Salaries Payable Salaries Expense 3.900 Dec 31 19,600 Dec. 31 Uneamed Revenue Rent Expense Prepaid Rent 2 300 Dec. 31 2900 Dec 31 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 (9) 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. Cash Accounts Payable 2,800 Dec. 31 Service Revenue Dec. 31 7,400||| 15,800 Dec. 31 Accounts Receivable 19,600 Salaries Payable Dec. 31 Salaries Expense 3,900 Dec. 31 Prepaid Rent Uneamed Revenue Rent Expense Dec. 31 2.300 2,900 Dec. 31 Office Supplies 1.700 Alston, Capital Depreciation Expense-Equipment Dec 31 43 600 Dec 31 Equipment Alston, Withdrawals Advertising Expense Dec. 31 24.000 Dec. 31 9.300 Dec. 31 1.100 The unadjusted trial balance of Alston Air Purification System at December 31, 2024, and the data needed for the adjustments follow. Click the icon to view the trial balance.) (Click the icon to view the adjusting entry information.) Read the tequirements Accumulated Depreciation Equip Supplies Expense 4.200 Dec. 31 Requirement 3. Prepare the adjusted trial balance. Review the T-accounts you prepared in Requirement 2 Alston Air Purification System Adjusted Trial Balance December 31, 2024 Balance Account Title Debit Credit Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Alston, Capital Alston, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total Requirement 4. How will Alston Air Purification System use the adjusted tria balar Requirement 4. How will Alston Air Purification System use the adjusted trial balance? The company will use the adjusted trial balance to