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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

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.

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Adjustment data at December 31 follow: a. On December 15, Avery contracted to perform services for a client receiving $2,700 in advance. Avery recorded this receipt of cash as Unearned Revenue. As of December 31, Avery has completed $2,100 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 $750 of office supplies. d. Depreciation for the equipment is $800. e. Avery received a bill for December's online advertising, $500. 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 $3,000 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 $2,800. Avery has completed the system check every month, but payment has not yet been received and no entries have been made. Cash Accounts Payable 3,500 Dec. 31 Service Revenue 15,900 Dec. 31 Dec. 31 7,100 Salaries Payable Accounts Receivable 19,100 Salaries Expense 3,900 Dec. 31 Dec. 31 Rent Expense Prepaid Rent 2,400 Unearned Revenue 2,700 Dec. 31 Dec. 31 Depreciation Expense-Equipment Office Supplies 1,400 Common Stock 39,300 Dec. 31 Dec. 31 Dividends Equipment 20,000 Advertising Expense 1,900 Dec. 31 Dec. 31 9,400 Dec. 31 Supplies Expense Accumulated Depreciation-Equip 3,800 Dec. 31

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