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The unadjustod trial balance of Anniston Air Purfication System at December 31, 2024, and the data needed for the adjustments follow. (Click the ioon to view the triai baiance.) (1) (Cick the icon to view the adysting entry intormation.) Resd the teguiremeds Requirement 1. Joumalize the adjusting entries on December 31. (Record debis first, then credits. Select the explarabon on the last ine of the journal entry table a. On December 15. Aurora contractod to perform sorvices for a cllont recelving 53,200 in advance. Aurora rocorded this receipt of casth as Unearned Revenue. As of Decerber 31 , Aurona ha3 remeletad S1.200 of the services. Data table Data table Adjustment data at December 31 follow: a. On December 15 , Aurora contracted to perform services for a client receiving $3,200 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31 , Aurora has completed $1,200 of the services. b. Aurora 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. Aurora used $650 of office supplies. d. Depreciation for the equipment is $500. e. Aurora received a bill for December's online advertising, $600. Aurora will not pay the bill until January. (Use Accounts Payable.) f. Aurora pays its employees on Monday for the previous week's wages. Its employees earn $6,000 for a five-day workweek. December 31 falls on Tuesday this year. g. On October 1, Aurora agreed to provide a four-month air system check (beginning October 1) for a customer for $3,600. Aurora has completed the system check every month, but payment has not yet been received and no entries have been made. Requirements 1. Journalize the adjusting entries on December 31 . 2. The T-accounts, along with their unadjusted balances have been opened for you. Post the adjusting entries to the T-accounts. 3. Prepare the adjusted trial balance. 4. How will Anniston Air Purification System use the adjusted trial balance