Requirement 3. Prepare the adjusted trial balance. Review the T-accounts you prepared in Requirement 2. Ashton Air Purification System Adjusted Trial Balance December 31,2018 Adjustment data at December 31 follow: 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 Decernber 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, Tts 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. Balance Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total