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.

Cash Dec. 31 7,600

Accounts Payable 2,900 Dec. 31

Service Revenue 15,300 Dec. 31

Accounts Receivable Dec. 31 19,700

Salaries Payable

Salaries Expense Dec. 31 3,300

Prepaid Rent Dec. 31 2,900

Unearned Revenue 3,100 Dec. 31

Rent Expense

Office Supplies Dec. 31 1,800

Anniston, Capital 43,800 Dec. 31

Depreciation ExpenseEquipment

Equipment Dec. 31 22,000

Anniston, Withdrawals Dec. 31 9,900

Advertising Expense Dec. 31 1,800

Accumulated DepreciationEquip 3,900 Dec. 3

Supplies Expense

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?

Anniston Air Purification System

Unadjusted Trial Balance

December 31, 2024

Cash Debit $7,600

Accounts Receivable Debit $19,700

Prepaid Rent Debit $2,900

Office Supplies Debit $1,800

Equipment Debit $22,000

Accumulated Depreciation-Equipment Credit $3,900

Accounts Payable Credit $2,900

Unearned Revenue Credit $3,100

Anniston, Capital Credit $43,800

Anniston, Withdrawals Debit $9,900

Service Revenue Cebit $15,300

Salaries Expense Debit $3,300

Advertising Expense Debit $1,800

Total Debit $69,000

Total Credit $69,000

Adjustment data at December 31 follow:

a.	On December 15, Anniston contracted to perform services for a client receiving $3,100 in advance. Anniston recorded this receipt of cash as Unearned Revenue. As of December 31, Anniston has completed $2,100 of the services.
b.	Anniston 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.	Anniston used $750 of office supplies.
d.	Depreciation for the equipment is $850.
e.	Anniston received a bill for December's online advertising, $1,100. Anniston will not pay the bill until January. (Use Accounts Payable.)
f.	Anniston pays its employees on Monday for the previous week's wages. Its employees earn $5,250 for a five-day workweek. December 31 falls on Tuesday this year.
g.	On October 1, Anniston agreed to provide a four-month air system check (beginning October 1) for a customer for $3,400. Anniston has completed the system check every month, but payment has not yet been received and no entries have been made.