The unadjusted trial balance of Alston Air Purification System at December 31, 2024, 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. Date Accounts and Explanation (a) Dec. 31 Unearned Revenue Service Revenue To record service revenue that was collected in advance. Debit Credit 1,700 1,700 Review the adjusting journal entries you prepared in Requirement 1. (b) Dec. 31 Rent Expense Cash Dec. 31 7,200 Accounts Payable Service Revenue Prepaid Rent 1,350 1,350 3,300 Dec. 31 15,400 Dec. 31 To record rent expense. (c) Dec. 31 Supplies Expense Office Supplies 600 600 To record office supplies used. (d) Dec. 31 Depreciation Expense-Equipment Accounts Receivable Salaries Payable Dec. 31 19,400 Dec. 31 Salaries Expense 3,500 Accumulated Depreciation-Equipment 900 900 To record depreciation on equipment. (e) Dec. 31 Advertising Expense 950 Accounts Payable 950 Dec. 31 Prepaid Rent 2,700 Unearned Revenue Rent Expense (f) Dec. 31 To accrue advertising expense. Salaries Expense 2,400 3,200 Dec. 31 Salaries Payable 2,400 To accrue salaries expense. (g) Dec. 31 Accounts Receivable 2,400 Service Revenue 2,400 Dec. 31 Office Supplies 1,200 To accrue service revenue. Common Stock Depreciation Expense-Equipment 43,200 Dec. 31 Requirements 1. Journalize the adjusting entries on December 31. Equipment Dividends Dec. 31 24,000 Dec. 31 9,600 Dec. 31 Advertising Expense 1,300 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 Alston Air Purification System use the adjusted trial balance? - X