The unadjusted trial balance of Ashton Air Purification System at December 31, 2024, and the data needed for the adjustments follow. E: (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, Ashton contracted to perform services for a client receiving $2,200 in advance. Ashton recorded this receipt of cash as Unearned Revenue. As of December 31, Ashton has completed $1,100 of the services. Date Accounts and Explanation Debit Credit (a) Dec. 31 b. Ashton 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 c. Ashton used $400 of office supplies. Date Accounts and Explanation Debit Credit The unadjusted trial balance of Ashton Air Purification System at December 31, 2024, and the data needed for the adjustments follow. E: (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, Ashton contracted to perform services for a client receiving $2,200 in advance. Ashton recorded this receipt of cash as Unearned Revenue. As of December 31, Ashton has completed $1,100 of the services. Date Accounts and Explanation Debit Credit (a) Dec. 31 b. Ashton 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 c. Ashton used $400 of office supplies. Date Accounts and Explanation Debit Credit