You are a senior accountant who is performing an audit of Adveta Air Purification System accounts. You received their unadjusted trial balance for December 31 (table on page 2). In addition, you received information needed for the companys business adjustments. For this assignment, you will use your knowledge of business adjustments, analyze the adjustments, journalize, and post them. Then, you will prepare the adjusted trial balance. This assignment is intended to provide additional practice applying routine business transactions and recognizing the role of Generally Accepted Accounting Principles (GAAP) in accounting. Assignment Details: Perform the following tasks: Complete the reading assignment and the interactive lesson before attempting this assignment. Attend the instructor session to prepare for this assignment. Use the Week 3 Assignment Worksheet and the information in the tables below to verify Debits and Credits for December by: o Completing the journalizing of each transaction, including the post reference (Tab 1). o Preparing the trial balance of Adveta Air Purification System as of December 31 (Tab 2). Submit the Week 3 Assignment via Blackboard by clicking on the Week 3 Assignment link. Include the proper file naming convention: ACC105_wk3_assn_jsmith_mmddyyyy. Adveta Air Purification System Unadjusted Trial Balance December 31 Account Title Debit Credit Cash $ 7,900 Accounts Receivable 19,100 Prepaid Rent 2,400 Office Supplies 1,600 Equipment 19,700 Accumulated Depreciation Equipment $ 4,400 Accounts Payable 3,500 Salaries Payable Unearned Revenue 2,400 Adveta, Capital 39,500 Adveta, Withdrawals 9,400 Service Revenue 15,800 Salaries Expense 3,500 Rent Expense Depreciation Expense Equipment Advertising Expense 2,000 Supplies Expense Total $ 65,600 $ 65,600 Adjustment data on December 31: a. On December 15, Adveta contracted to perform services for a client, receiving $2,400 in advance. Adveta recorded this receipt of cash as Unearned Revenue. As of December 31, Adveta completed $1,500 of the services. b. Adveta prepaid two months of rent in December c. Adveta used $650 of office supplies. d. Depreciation of the equipment is $750. e. Adveta received a bill for Decembers online advertising, $500. Adveta will not pay the bill until January. (Use Accounts Payable.) f. Adveta pays its employees on Monday for the previous weeks wages. Its employees earn $4,500 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Adveta agreed to provide a four-month air system check (beginning October 1) for a customer for $2,000. Adveta has completed the system check every month, but payment has not yet been received and no entries have been made.

Date	Accounts and Explanation	Post Ref.	Debit	Credit
(a) Dec. 31	Unearned Revenue		$1,500
	Service Revenue			$1,500
(b) Dec. 31
	Prepaid Rent
( c) Dec. 31	Supplies Expense
				$650
(d) Dec. 31	Depreciation Expense - Equipment		$750
	Accumulated Depreciation - Equipment			$750
( e) Dec. 31			$500
	Accounts Payable
(f) Dec. 31	Salaries Expense
(g) Dec. 31	Accounts Receivable		$1,500
	Service Revenue			$1,500