The unadjusted trial balance of Arlington 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. 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, Arlington contracted to perform services for a client receiving $2,200 in advance. Arlington recorded this receipt of cash as Unearned Revenue. As of December 31, Arlington has completed $2,000 of the services. Date Accounts and Explanation Debit Credit (a) Dec. 31 Data Table Accounts Payable Accounts Receivable Accumulated Depreciation Equipment Advertising Expense Cash Common Stock Depreciation Expense-Equipment Dividends Equipment Office Supplies Prepaid Rent Rent Expense Salaries Expense Salaries Payable Service Revenue More Supplies Expense Unearned Revenue * Arlington Air Purification System Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash 7,200 Accounts Receivable 19,100 Prepaid Rent 2,300 Office Supplies 1,300 Equipment 19,600 Accumulated Depreciation-Equipment 4,200 Accounts Payable 2,800 Salaries Payable Unearned Revenue 2,200 Common Stock 39,900 Dividends 9,200 Service Revenue 15,500 Salaries Expense 4,000 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,900 Supplies Expense $ 64,600 $ 64,600 Total Adjustment data at December 31 follow: a. On December 15, Arlington contracted to perform services for a client receiving $2,200 in advance. Arlington recorded this receipt of cash as Unearned Revenue. As of December 31, Arlington has completed $2,000 of the services. b. Arlington 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. Arlington used $700 of office supplies. d. Depreciation for the equipment is $800 e. Arlington received a bill for December's online advertising, $950. Arlington will not pay the bill until January (Use Accounts Payable.) f. Arlington 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 Wednesday this year. g. On October 1, Arlington agreed to provide a four-month air system check (beginning October 1) for a customer for $3,200. Arlington has completed the system check every month, but payment has not yet been received and no entries have been made. UU Print Done