Requirement 1. Joumalize the adjusting entries on December 31 Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. On December 15, Aurora contraded to perform services for a client receiving $2.300 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31. Aurora has completed $1,200 of the services Accounts and Explanation Credit Date (4) Dec 31 Unearned Revenue Senice Revenue Debit b. Aurora prepaid two months of rent on December 1. (Assume the Prepaid Rant balance as shown on the unadjusted trial) Date Accounts and Explanation (0) Cwc 21 Rant Expense Debit Credit Aurora used 3050 of office supplies Date Accounts and Explanation Debit Credit (Des 21 Bupplies Expense 050 Office Supplies 050 d. Deprecation for the woman is $750 Date Accounts and Explanation Debit Credit Dec 31 Depreciation Expense-Equipment 780 don-Equipmen 790 Aurors received a bill for December's unang 31.300 Aurora will not pay the bananary Use Accuraya Cate Accounts and Explanation 1x) Dec 31 Accourts Payable Debit Credit represents the two months of rent prepaid on December 1)