P3-35A Journalizing and posting adjustments to the Taccounts and preparing an Learning ob adjusted trial balance 3. Adjusted tri The unadjusted trial balance ofAurora Air Purification System at December 31, 2016, and the data needed for the adjustments follow. AURORA AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016 7,800 19,800 Prepaid Rent Office supplies 1,100 19,900 Accumulated Depreciation-Equipment 4,100 Accounts Payable Salaries Payable Common Stock 15,400 3,100 Salaries Expense Rent Expense Depreciation Expense Equipment Advertising Expense Supplies Expense 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. b. Aurora prepaid two months of rent on December 1