nt Job Learning P3-35A Journalizingand posting adjustments to the T-accounts and preparing an adjusted trial balance The unadjusted trial balance of Aurora Air Purification System at December 31,2016, 3. Adjusted and the data needed for the adjustments follow AURORA AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016 Balance Debit Credit Account Title s 7,800 Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Aurora, Capital Aurora, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment e previn ng enti 19,800 2,600 1,100 19,900 $ 4,100 3,000 nanca 2,800 39,600 r31 9,300 15,400 3,100 or Advertising Expense 1,300 Supplies Expense Total 64,900 64,900 Adjustment data at December 31 follow: a. On December 15, Aurora contracted to perform services for a client receiving $2,800 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31, Aurora has completed $1,800 of the services