P3-35A 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. Account Title Prepaid Rent Cash Debit Credit Accounts Receivable Office Supplies Equipment Accumulated DepreciationEquipment Accounts Payable Salaries Payable Unearned Revenue Arlington, Capital Arlington, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation ExpenseEquipment Advertising Expense Supplies Expense Total Balance $ 7,700 $ 65,400 $ 65,400 19,900 39,500 2,600 15,400 19,200 2,400 1,300 $ 4,300 3,600 9,500 3,500 1,900 ARLINGTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2014 Adjustment data at December 31 follow: a. 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. b. Arlington prepaid two months of rent on December 1. Learning Objectives 3, 4 3. Adjusted trial balance, $70,500 total ISBN 1-269-32781-X Horngren's Accounting, The Financial Chapters, Tenth Edition, by Tracie Nobles, Brenda Mattison, and Ella Mae Matsumura. Published by Prentice Hall. Copyright 2014 by Pearson Education, Inc. 188 chapter 3 C H A P T E R 3 c. Arlington used $600 of office supplies. d. Depreciation for the equipment is $900. e. Arlington received a bill for Decembers online advertising, $900. Arlington will not pay the bill until January. (Use Accounts Payable.) f. Arlington pays its employees on Monday for the previous weekly wages. Its employees earn $1,500 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Arlington agreed to provide a four-month air system check (beginning October 1) for a customer for $3,200. Arlington has completed the system check every month, but payment has not yet been received and no entries have been made. Requirements 1. Journalize the adjusting entries on December 31. 2. Using the unadjusted trial balance, open the T-accounts with the unadjusted balances. Post the adjusting entries to the T-accounts. 3. Prepare the adjusted trial balance. 4. How will Arlington Air Purification System use the adjusted trial balance