P3-35A Journalizing and posting adjustments to the Taccounts 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 Debit Credit Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total s 7,600 19,700 2,900 1,800 22,000 3,900 2,900 3,100 43,800 9,900 15,300 3,300 1,800 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 ash 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.) c. Anniston used $750 of office supplies. d. Depreciation for the equipment is $850. e. Anniston received a bill for December's online advertising, $1,100. Anniston will not pay the bill until January. (Use Accounts Payable.) Anniston pays its employces on Monday for the previous week's wages. Its employees carn $3,500 for a five-day workweek. December 31 falls on Wednesday this year f. g. On October 1, Anniston agreed to provide a four-month air system check (beginning October 1) for a customer for $3,400. Anniston has completed the system check every month, but payment has not yet been received and no entries have been made