The unadjusted trial balance of Arlington Air Purification System at December 31, 2024, and the data needed for the adjustments follow. (Click the icon to view the trial balance.) i (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 $2,600 in advance. Arlington recorded this receipt of cash as Unearned Revenue. As of December 31, Arlington has completed $1,100 of the services. Date (a) Dec. 31 ... Date (h) Doc 21 Accounts and Explanation Debit 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.) Accounts and Explanation Credit Debit Credit

The unadjusted trial balance of Arlington 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, Arlington contracted to perform services for a client receiving $2,600 in advance. Arlington recorded this receipt of cash as Unearned Revenue. As of December 31, Arlington has completed $1,100 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.) Unadjusted Trial Balance December 31, 2024 Balance Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Debit $ Credit 7,200 19,300 3,000 1,600 19,800 Accumulated Depreciation-Equipment Accounts Payable $4,400 Salaries.Payable Unearned Revenue Common Stock 3,700 Dividends 9,400 Service Revenue 15,700 Adjustment data at December 31 follow: a. On December 15 , Arlington contracted to perform services for a client receiving $2,600 in advance. Arlington recorded this receipt of cash as Unearned Revenue. As of December 31, Arlington has completed $1,100 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 $500 of office supplies. d. Depreciation for the equipment is $300. e. Arlington received a bill for December's online advertising, $1,000. 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 $9,000 for a five-day workweek. December 31 falls on Tuesday this year. g. On October 1, Arlington agreed to provide a four-month air system check (beginning October 1) for a customer for $2,000. Arlington has completed the system check every month, but payment has not yet been received and no entries have been made 1. Journalize the adjusting entries on December 31 . 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 Arlington Air Purification System use the adjusted trial balance