Journalize a) - g)

i Data Table ed for the adjust information.) ct the explanatic pn recorded this Alston Air Purification System Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash 7.300 Accounts Receivable 19,100 Prepaid Rent 2,300 Office Supplies 1,700 Equipment 19,500 Accumulated Depreciation Equipment $ 3,700 Print Done UUUIO.UULIU PLS 1 of 1 (0 complete) 0 Data Table ed for the adjue information.) 3,700 2,800 ct the explana pn recorded thi 2,400 39,300 Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Alston, Capital Alston, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense 9,000 15,500 3,700 Print Done Piete) Data Table ed for the adjustme information.) 2.400 39,300 9,000 ct the explanatior bn recorded this 15,500 Salanes Payable Unearned Revenue Alston, Capital Alston, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense 3,700 1,100 $ 63,700 $ 63,700 Total Print Done ( More Info Adjustment data at December 31 follow: a. On December 15, Alston contracted to perform services for a client receiving $2,400 in advance. Alston recorded this receipt of cash as Unearned Revenue. As of December 31, Alston has completed $1,700 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 $550 of office supplies. d. Depreciation for the equipment is $500. e. Alston received a bill for December's online advertising, $850. Alston will not pay the bill until January (Use Accounts Payable.) Alston 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 Wednesday this year. g. On October 1, Alston agreed to provide a four-month air system check (beginning October 1) for a customer for $4,000. Alston has completed the system check every month, but payment has not yet been received and no entries have been made. Print Done The unadjusted trial balance of Aston Air Purification System at December 31, 2018, 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 recents Requirement 1. Joumalize 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 52.400 in advance. Alston recorded this receipt of cash as Uneamed Revenue. As of December 31, Alston has completed $1,700 of the services. Accounts and Explanation Date (a) Dec. 31