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 Requirement 1. Journalize the adjusting entries on December 31 (Record debits first, then credits. Select the explanation on the last line of the j a. On December 15, Alston contracted to perform services for a client receiving $2,200 in advance. Alston recorded this receipt of cash as Unearn $1,500 of the services. Date (a) Dec 31 Accounts and Explanation Debit Credit b. Alston prepaid two months of rent on December 1. (Assume the Prepaid Rent balance as shown on the unadjusted trial balance represents the tw Date Accounts and Explanation Debit Credit (b) Dec 31