The unadjusted trial balance of Anniston Air Purification System at December 31, 2018, and the data needed for the adjustments follow (Click the icon to view the trial balance) Read the requirements (Click the icon to view the adjusting entry information) Requirement 1. Journalize the adjusting entries on December 31. (Record debts first, then credits. Select the explanation on the last line of the journal entry table.) a. On December 15, Aurora contracted to perform services for a client receiving $2.900 in advance Aurora recorded this receipt of cash as Unearned Revenue As of December 31, Aurora has completed $1,500 of the services Accounts and Explanation Credit Date Debit (4) Dec 31 b. Aurora 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 Dec 31 Accounts and Explanation Aurora used $650 of ofice supplies Date 80 Dec 31 Debit Credit Accounts and Explanation Debit Credit 650 650