Journalizing and posting adjustments to the T-accounts and preparing an adjusted trial balance The unadjusted trial balance of Arlington Air Purification System at December 31, 2014, and the data needed for the adjustments follow. Adjustment data at December 31 follow: On December 15, Arlington contracted to perform services for a client receiving $2,600 in advance. Arlington recorded this receipt of cash as Unearned Revenue. As of December 31, Arlington has completed $ 1,100 of the services. Arlington prepaid two months of rent on December 1