Question: (please complete requirement 2 and 3 according to the unadjusted trial balance. Time sensitive, would be greatly appreciated)

Requirement 2:

Requirement 3: (Prepare the adjusted trial balance)

Avery Air Purification System Unadjusted Trial Balance December 31, 2024 Balance Account Title Debit Credit Cash $ 7,900 Accounts Receivable 19,100 Prepaid Rent 2,700 Office Supplies 1,500 Equipment 23,000 Accumulated Depreciation-Equipment $ 4,000 Accounts Payable 2,800 Salaries Payable Unearned Revenue 2,400 42,800 Avery, Capital Avery, Withdrawals Service Revenue 9,100 16,200 3,400 Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense 1,500 Supplies Expense $ 68,200 $ 68,200 Total Adjustment data at December 31 follow: a. On December 15, Avery contracted to perform services for a client receiving $2,400 in a advance. Avery recorded this receipt of cash as Unearned Revenue. As of December 31, Avery has completed $1,200 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 $400 of office supplies. d. Depreciation for the equipment is $900. e. Avery received a bill for December's online advertising, $700. Avery will not pay the bill until January. (Use Accounts Payable.) f. Avery 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 Tuesday this year. g. On October 1, Avery agreed to provide a four-month air system check (beginning October 1) for a customer for $1,200. Avery has completed the system check every month, but payment has not yet been received and no entries have been made. Requirement 2. The T-accounts, along with their unadjusted balances have been opened for you. Post the adjusting entries to the T-accounts. The T-accounts, along with their unadjusted balances, if applicable, have been opened for you. Post the adjusting entries to the T-accounts using the corresponding letters (a) through (9) as posting references. Use a "Bal." posting reference to show the ending balance of each account. Review the adjusting journal entries you prepared in Requirement 1. Cash Accounts Payable Service Revenue Dec. 31 7,900 2,800 Dec. 31 16,200 Dec. 31 Accounts Receivable Salaries Payable Salaries Expense Dec. 31 19,100 Dec. 31 3,400 Prepaid Rent Unearned Revenue Rent Expense Dec. 31 2,700 2,400 Dec. 31 Office Supplies Avery, Capital Depreciation Expense-Equipment Dec. 31 1,500 42,800 Dec. 31 Equipment Avery, Withdrawals 9,100 Advertising Expense 1,500 Dec. 31 23,000 Dec. 31 Dec. 31 Accumulated DepreciationEquip Supplies Expense 4,000 Dec. 31 Balance Account Title Debit Credit Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated DepreciationEquipment Accounts Payable Salaries Payable Unearned Revenue Avery, Capital Avery, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total