The unadjusted trial balance of Andrew 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 journal entry table.) a. On December 15, Andrew contracted to perform services for a client receiving $3,000 in advance. Andrew recorded this receipt of cash as Unearned Revenue. As of December 31, Andrew has completed $1,400 of the services. Accounts and Explanation Debit Credit (a) Dec 31 Unearned Revenue Service Revenue Date 1,400 1,400 To record service revenue that was collected in advance. b. 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.) Date Accounts and Explanation Debit Credit (b) Dec 31 b. 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.) Date Accounts and Explanation Debit Credit (6) Dec 31 Print Clear All Check Answer co A ESC BO GB Fa Il $ 4 i 2 #3 % 5 Q W E R tab T . S D caps lock F G N shift C V Question 2, PF3-35A (SI... Part 2 of 10 Points: 0.85 of 20 More Info Adjustment data at December 31 follow: a. On December 15, Andrew contracted to perform services for a client receiving $3,000 in advance. Andrew recorded this receipt of cash as Unearned Revenue. As of December 31, Andrew has completed $1,400 of the services. b. 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.) C. Andrew used $800 of office supplies. d. Depreciation for the equipment is $600. e. Andrew received a bill for December's online advertising, $500. Andrew will not pay the bill until January. (Use Accounts Payable.) f. 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 Tuesday this year. 9. On October 1, Andrew agreed to provide a four-month air system check (beginning October 1) for a customer for $3,000. Andrew has completed the system check every month, but payment has not yet been received and no entries have been made. Print Done Clear All Check 0 Andrew Air Purification System Unadjusted Trial Balance December 31, 2024 Balance Debit Credit Account Title Cash 7,700 Accounts Receivable 19,600 2,800 1,600 19,800 Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable $ 3,600 3,500 Unearned Revenue 3,000 Print Done UTC The unadjusted trial balance of Andrew 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 journal entry table.) a. On December 15, Andrew contracted to perform services for a client receiving $3,000 in advance. Andrew recorded this receipt of cash as Unearned Revenue. As of December 31, Andrew has completed $1,400 of the services. Accounts and Explanation Debit Credit (a) Dec 31 Unearned Revenue Service Revenue Date 1,400 1,400 To record service revenue that was collected in advance. b. 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.) Date Accounts and Explanation Debit Credit (b) Dec 31 b. 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.) Date Accounts and Explanation Debit Credit (6) Dec 31 Print Clear All Check Answer co A ESC BO GB Fa Il $ 4 i 2 #3 % 5 Q W E R tab T . S D caps lock F G N shift C V Question 2, PF3-35A (SI... Part 2 of 10 Points: 0.85 of 20 More Info Adjustment data at December 31 follow: a. On December 15, Andrew contracted to perform services for a client receiving $3,000 in advance. Andrew recorded this receipt of cash as Unearned Revenue. As of December 31, Andrew has completed $1,400 of the services. b. 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.) C. Andrew used $800 of office supplies. d. Depreciation for the equipment is $600. e. Andrew received a bill for December's online advertising, $500. Andrew will not pay the bill until January. (Use Accounts Payable.) f. 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 Tuesday this year. 9. On October 1, Andrew agreed to provide a four-month air system check (beginning October 1) for a customer for $3,000. Andrew has completed the system check every month, but payment has not yet been received and no entries have been made. Print Done Clear All Check 0 Andrew Air Purification System Unadjusted Trial Balance December 31, 2024 Balance Debit Credit Account Title Cash 7,700 Accounts Receivable 19,600 2,800 1,600 19,800 Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable $ 3,600 3,500 Unearned Revenue 3,000 Print Done UTC