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 (g) as posting references. Use a "Bal. "posting reference to show the ending balance of each account. a. On December 15 , Ashton contracted to perform services for a client receiving $2,300 in advance. Ashton recorded this receipt of cash as Unearned Revenue. As of December 31 , Ashton has completed $1,400 of the services. b. Ashton 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. Ashton used $450 of office supplies. d. Depreciation for the equipment is $700. e. Ashton received a bill for December's online advertising, $1,200. Ashton will not pay the bill until January. (Use Accounts Payable.) f. Ashton pays its employees on Monday for the previous week's wages. Its employees earn $4,000 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1 , Ashton agreed to provide a four-month air system check (beginning October 1) for a customer for $3,600. Ashton has completed the system check every month, but payment has not yet been received and no entries have been made. Cash Accounts Payable Service Revenue Dec. 31 (3.500 Dec. 31 Salaries Payable Salaries Expense Dec. 31 Dividends Service Revenue Salaries Expense 9,700 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,100 Supplies Expense Total \( \$ \quad 68,800 \stackrel{\$ \quad 68,800}{\hline} \)