P3-35A, parts a-e.

The Adjusting Learning Objectives 3, 4 3. Adjusted trial balance total lourn alizing and posting adjustments to the T-accounts and preparing p3 an adjusted trial balance umadjusted trial balance of Anniston Air Purification System at Dece The unnd the data needed for the adjustments follow ember 31 $75,600 ANNISTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 7,600 19,700 2,900 1,800 22,000 Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment 3,900 2,900 0 3,100 43,800 Accounts Payable Salaries Payable Unearned Revenue Anniston, Capital Anniston, Withdrawals 9,900 Service Revenue 15,300 Salaries Expense 3,300 Rent Expense Depreciation Expense -Equipment Advertising Expense 1,800 Supplies Expense Total 0 $69,000 $69,000 Adjustment data at December 31 follow: n December 15, Anniston contracted to perform services for a client receiving $3,100 in advance. Anniston rec As of December 31, Anniston has completed $2,100 of the services. a. O orded this receipt of cash as Unearned Revenue 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.)