P3-35A Journalizing and posting adjustments to the T- accounts and preparing an adjusted trial balance The unadjusted trial balance of Anniston Air Purification System at December 31, 2018, and the data needed for the adjustments follow. ANNISTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 7,500 Accounts Receivable 19,700 Prepaid Rent 2,900 Office Supplies 1,800 Equipment 22,000 Accumulated Depreciation-Equipment $ 3,900 Accounts Payable Salaries Payable 2.900 Unearned Revenue Common Stock 3,100 43,800 9,900 15,300 3,300 Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense 1,800 Supplies Expense Total $69.000 $ 69,000 Adjustment data at December 31 follow: a. On December 15, Anniston contracted to perform services for a client receiving $3,100 in advance. Anniston recorded this receipt of cash as Unearned Revenue. As of December 31, Anniston has completed $2,100 of the services. b. Anniston 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.)