The unadjusted trial balance of Adveta Air Purification System at December 31, 2018, and the data needed for the adjustments follow.

The unadjusted trial balance of Adveta Air Purification System at December 31, 2018, and the data needed for the adjustments follow. (Click the icon to view the trial balance.) (Click the icon to view the adjusting entry information.) Read the requirements. Data table 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, Adveta contracted to perform services for a client receiving $2,600 in advance. Adveta recorded this receipt of cash as Unearned Revenue. As of December 31, Adveta has completed $1,500 of the services. Adveta Air Purification System Unadjusted Trial Balance December 31, 2018 Date Accounts and Explanation Debit Credit Balance Debit Credit More info Account Title (a) Dec. 31 Cash $ 7,300 Accounts Receivable 19,200 2,800 1,200 19,600 Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable $ 4,300 Adjustment data at December 31 follow: a. On December 15, Adveta contracted to perform services for a client receiving $2,600 in advance. Adveta recorded this receipt of cash as Unearned Revenue. As of December 31, Adveta has completed $1,500 of the services. b. Adveta 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. Adveta used $650 of office supplies. d. Depreciation for the equipment is $300. e. Adveta received a bill for December's online advertising, $950. Adveta will not pay the bill until January. (Use Accounts Payable.) f. Adveta pays its employees on Monday for the previous week's wages. Its employees earn $6,000 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Adveta agreed to provide a four-month air system check (beginning October 1) for a customer for $1,600. Adveta has completed the system check every month, but payment has not yet been received and no entries have been made. 3,100 Unearned Revenue 2,600 Common Stock 39,100 Dividends 9,800 Service Revenue 15,700 3,800 Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Print Done 1,100 Supplies Expense $ 64,800 $ Total 64,800 Print Done