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P3-35A Journalizing and posting adjustments to the T-accounts and preparing an adjusted trial balance The unadjusted trial balance of Aurora Air Purification System at December 31, 2016, and the data needed for the adjustments follow. 2,600 1,100 AURORA AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash $ 7,800 Accounts Receivable 19,800 Prepaid Rent Office Supplies Equipment 19,900 Accumulated Depreciation-Equipment $ 4,100 Accounts Payable 3,000 Salaries Payable Unearned Revenue 2,800 Aurora, Capital 39,600 Aurora, Withdrawals 9.300 Service Revenue 15,400 Salaries Expense 3,100 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,300 Supplies Expense Total $ 64,900 $ 64,900 Adjustment data at December 31 follow: 2. On December 15, Aurora contracted to perform services for a client receiving $2.800 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31, Aurora has completed $1,800 of the services, b. Aurora prepaid two months of rent on December 1. Chapter 8 lectus c. Aurora used $600 of office supplies. d. Depreciation for the equipment is $700. e. Aurora received a bill for December's online advertising, $1,000. 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 $1,500 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Aurora agreed to provide a four-month air system check (beginning October 1) for a customer for $3,000. 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. Using the unadjusted trial balance, open the T-accounts with the unadjusted balances. Post the adjusting entries to the T-accounts. 3. Prepare the adjusted trial balance. 4. How will Aurora Air Purification System use the adjusted trial balance