The unadjusted tnal balance of Andrew Air Puntication System at December 31, 2018, and the data needed tor the acjustments follow EEB CICk the icon to view the trial balance.) Read the requirements. (click the icon to view the adjusting entry intormation.) Requirement 1. Journalize 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, Andrew contracted to perform services for a client receiving S2,900 in advance. Andrew recorded this receipt of cash as Uneaned Revenue. As of December 31, Andrew has completed $1,800 of the services. Date Accounts and Explanation Debit Credit Data Table (a) Dec. 31 Andrew Air Purification System Unadjusted Trial Balance December 31, 2018 Balance Account Title Cash Accounts Receivable Prepaid Rent omce Supplies Equipment Debit Credit S 7,200 19,200 2,600 1,600 19,900 S 4,200 Accounts Payable Salaries Payable Unearned Revenue Andrew, Capital Andrew, Withdrawals Service Revenue Salaries Expense Rent Expense 3,500 2,900 33,100 9,000 15,600 3,400 Advertising Expense Supplies Expense Total 1.400 S 64,300 S 64,300 PrintDone Adjustment data at December 31 follow: a. On December 15, Andrew contracted to perform services for a client receiving $2,900 in advance. Andrew recorded this receipt of cash as Unearned Revenue. As of December 31, Andrew has completed $1,800 of the services. Andrew 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.) b. c. Andrew used $500 of office supplies. d. Depreciation for the equipment is $650. e. Andrew received a bill for December's online advertising, $500. Andrew will not pay the bill until January. (Use Accounts Payable.) Andrew pays its employees on Monday for the previous week's wages. Its employees earn $2,500 for a five-day workweek. December 31 falls on Wednesday this year. f. g. On October 1, Andrew agreed to provide a four-month air system check (beginning October 1) for a customer for $4,000. Andrew has completed the system check every month, but payment has not yet been received and no entries have been made. Print Done