P3-35AJournalizing and posting adjustments to the T-accounts 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 Account Title Debit Credit Cash $ 7,600 Accounts Receivable 19,700 Prepaid Rent 2,900 Office Supplies 1,800 Equipment 22,000 Accumulated Depreciation-Equipment $ 3,900 Accounts Payable 2,900 Salaries Payable Unearned Revenue 3,100 Common Stock 43,800 Dividends 9,900 Service Revenue 15,300 Salaries Expense 3,300 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,800 Supplies Expense Total $ 69,000 $ 69,000