P3-35A Journalizing and posting adjustments to the T-accounts and preparing an adjusted trail balance

Learning Objectives 3, 4 3. Adjusted trial balance 569.750 total P3-35A Journalizing and 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, and the data needed for the adjustments follow. AURORA AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016 Balance Debit Credit $ 7.800 19,800 2.600 1.100 19,900 54,100 3.000 Account Title 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 Advertising Expense Supplies Expense Total 2,800 39,600 9,300 15,400 3,100 1.300 $ 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. c Aurora used $600 of office supplies. d. Depreciation for the equipment is $700.