The unadjusted trial balance of Aurora Air Purification System at December 31, 2016, and the data needed for the adjustments follow. (Click the icon to view the trial balance.) Requirements 1. Journalize the adjusting entries on December 31. (Click the icon to view the adjusting entry information.) 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 Aurora Air Purification System use the adjusted trial balance? 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, Aurora contracted to perform services for a client receiving $2,800 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December Date (a) Dec. 31 Accounts and Explanation Debit More Info Credit b. Aurora prepaid two months of rent on December 1. (Assume that Date (b) Dec. 31 Accounts and Explanation c. Aurora used $600 of office supplies. Date (c) Dec. 31 Accounts and Explanation Aurora Air Purification System Unadjusted Trial Balance December 31, 2016 Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Balance Debit Credit $ 7,800 19,800 2,600 1,100 19,900 $ 4,100 3,000 Adjustment data at December 31 follow. a. On December 15, Aurora contracted to perform services for a client receiving $2,800 in advance. Aurora recorded this receipt of cash as Unearned Revenue. As of December 31, Aurora has completed $1,800 of the services. b. Aurora prepaid two months of rent on December 1. c. Aurora used $600 of office supplies. d. Depreciation for the equipment is $700. e. Aurora received a bill for December's online advertising, $1,000. Aurora will not pay the bill until January. (Use Accounts Payable.) f. Aurora pays its employees on Monday for the previous week's wages. Its employees earn $1,500 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Aurora agreed to provide a four-month air system check (beginning October 1) for a customer for $3,000. Aurora has completed the system check every month but payment has not yet been received and no entries have been made. Print Done Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Aurora, Capital 2,800 39,600 Aurora, Withdrawals Service Revenue 9,300 15,400 Salaries Expense 3,100 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,300 Supplies Expense $ 64,900 $ 64,900 Total d. Depreciation for the equipment is $700. Choose from any list or enter any number in the input fields and then continue to the next question. Print Done