P-418 Journalizing and posting adjustme najed trial balance The sadest anal balance of Avery Air Puntication System at December 31, the das need for the adjustments follow AVERY AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2018 Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Balance Debit Credit 5-7,100 19.100 2,400 1,400 20,000 $3,800 3,500 Requirem 1. Journa 2. Using balar 3. Peep 4. Hor P3-42B Je The data F Accounts Payable Salaries Payable Unearned Revenue Common Stack Dividends Service Revenue Sales Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total 2,700 39,300 9.400 15,900 3,900 1,900 $65.200 $ 65,200 Adjustment data at December 31 follow: a. On December 15, Avery contracted to perform services for a client receiving $2,700 in advance. Avery recorded this receipt of cash as Unearned Revenue. As of December 31, Avery has completed $2,100 of the services. b. Avery 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. Avery used $750 of office supplies during the month. d. Depreciation for the equipment is $800. e. Avery received a bill for December's online advertising, $500. Avery will not pay the bill until January. (Use Accounts Payable.) . Avery pays its employees weekly on Monday for the previous week's wages. Its employ ces carn $2,000 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Avery agreed to provide a four-month air system check (beginning October 1) for a customer for $2,800. Avery has completed the system check ever month, but payment has not yet been received and no entries have been made.