The unadjusted trial balance of Avery Air Purification System at December 31, 2018, 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, Avery contracted to perform services for a client receiving $2,500 in advance. Avery recorded this receipt of cash as Unearned Revenue. As of December 31, Avery has completed $1,900 of the services. Date Accounts and Explanation Debit Credit (a) Dec. 31 Avery Air Purification System Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 7,400 Accounts Receivable 19,100 Prepaid Rent 2,200 Office Supplies 1,400 Equipment 19,900 Accumulated Depreciation-Equipment 3,600 Accounts Payable 3,600 Salaries Payable Unearned Revenue 2,500 Common Stock 39,600 Dividends 9,700 Service Revenue 15,500 Salaries Expense 3,200 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,900 Supplies Expense 64,800 $ 64,800 Total Adjustment data at December 31 follow: a. On December 15, Avery contracted to perform services for a client receiving $2,500 in advance. Avery recorded this receipt of cash as Unearned Revenue. As of December 31, Avery has completed $1,900 of the services. b. Avery 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. Avery used $550 of office supplies. d. Depreciation for the equipment is $700. e. Avery received a bill for December's online advertising, $500. Avery will not pay the bill until January. (Use Accounts Payable.) f. Avery 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, Avery agreed to provide a four-month air system check (beginning October 1) for a customer for $3,000. Avery 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 Avery Air Purification System use the adjusted trial balance