The unadjusted trial balance of Arlington Air Purification System at December 31,

2014, and the data needed for the adjustments follow.

ARLINGTON AIR PURIFICATION SYSTEM

Unadjusted Trial Balance

December 31, 2014

Account Title	Balance
	Debit	Credit
Cash	$7300
Accounts Receivable	$19900
Prepaid Rent	$2300
Office Supplies	$1900
Equipment	$19800
Accumulated Depreciation Equipment		$4400
Accounts Payable		$3500
Salaries Payable
Unearned Revenue		$2700
Common Stock		$39700
Dividends	$9900
Service Revenue		$15600
Salaries Expense	$3300
Rent Expense
Depreciation ExpenseEquipment
Advertising Expense	$1500
Supplies Expense
Total	$65900	$65900

Adjusted trial balance,

Adjustment data at December 31 follow:

a. On December 15, Arlington contracted to perform services for a client receiving

$2,700 in advance. Arlington recorded this receipt of cash as Unearned Revenue.

As of December 31, Arlington has completed $1,300 of the services.

b. Arlington prepaid two months of rent on December 1

c. Arlington used $650 of office supplies.

d. Depreciation for the equipment is $650.

e. Arlington received a bill for Decembers online advertising, $600. Arlington will

not pay the bill until January. (Use Accounts Payable.)

f. Arlington pays its employees on Monday for the previous weekly wages.

Its employees earn $3,500 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.

Requirements

1. Journalize the adjusting entries on December 31.

2. Using the unadjusted trial balance, open the T-accounts with the unadjusted

balances. 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?