Date Accounts and Explanation Debit Credit (a) Dec. 31 Unearned Revenue 2,100 Service Revenue 2,100 To record service revenue that was collected in advance. 1,450 (b) Dec. 31 Rent Expense 1,450 Prepaid Rent To record rent expense. 750 (c) Dec. 31 Supplies Expense Office Supplies 750 To record office supplies used (d) Dec. 31 Depreciation Expense Equipment 850 850 Accumulated Depreciation- Equipment To record depreciation on equipment. (e) Dec. 31 Advertising Expense 1,100 1,100 Accounts Payable To accrue advertising expense. (1) Dec. 31 Salaries Expense 2,100 Salaries Payable 2,100 To accnie colorias To record service revenue that was collected in advance. (b) Dec. 31 Rent Expense 1,450 Prepaid Rent To record rent expense. 1,450 ay (c) Dec. 31 Supplies Expense Office Supplies 750 750 To record office supplies used. (d) Dec. 31 Depreciation Expense Equipment (e) Dec. 31 Advertising Expense ( Dec. 31 Salaries Expense 850 Accumulated Depreciation-Equipment To record depreciation on equipment. 850 1,100 Accounts Payable To accrue advertising expense. 1.100 as p 2,100 Salaries Payable 2,100 To accrue salaries expense. (g) Dec. 31Accounts Receivable Service Revenue 2,550 2,550 To accrue service revenue The unadjusted trial balance of Anniston Air Purification System at December 31, 2018, and the data needed for the adjustments follow EEB (Click the icon to view the trial balance.) Read the requirements. 1 (Click the icon to view the adjusting entry information.) Review the adjusting jounal entries you prepa Cash Accounts Payable Service Revenue Dec. 317,600 R2,900 Dec. 31 15,300 Dec. 31 Accounts Receivable Salaries Payable Salaries Expense Dec. 31 19,700 Dec. 31 3,300 Prepaid Rent Unearned Revenue Rent Expense Dec. 312,900 3,100 Dec. 31 The unadjusted trial balance of Anniston Air Purification System at December 31, 2018, and the data needed for the adjustments follow EEB (Click the icon to view the trial balance.) Read the requirements. Doci 31 2.900 L IL IL 1-3,100 D 31 L L L 1 (Click the icon to view the adjusting entry information.) Office Supplies Common Stock Depreciation Expense-Equipment Dec. 31 1,800 43,800 Dec. 31 Equipment Dividends Advertising Expense Dec. 31 22,000Dec. 31 9.900 Dec. 31 1,800 Accumulated Depreciation-Equip 3,900 Dec. 31 Supplies Expense