The trial balance of Canton Air Purification System at December 31, 2012, and the data needed for the month-end adjustments follow.

Adjustment data at December 31 follow:
a. Unearned service revenue still unearned, $1,800.
b. Prepaid rent still in force, $600.
c. Supplies used during the month, $400.
d. Depreciation for the month, $700.
e. Accrued advertising expense, $900. (Credit Accounts payable)
f. Accrued salary expense, $800.

Requirements
1. Journalize the adjusting entries.
2. The unadjusted balances have been entered for you in the general ledger accounts. Post the adjusting entries to the ledger accounts.
3. Prepare the adjusted trial balance.
4. How will Canton Air Purification System use the adjusted trialbalance?

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CANTON AIR PURIFICATION SYSTEM Trial Balance December 31, 2012 Account Debit Credit $ 7,200 19,400 2,200 1,600 20,000 Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation Accounts payable Salary payable Unearned service revenue Canton, capital Canton, drawing Service revenue Salary expense Rent expense Depreciation expense Advertising expense Supplies expense Total S 3,700 3,400 2,600 39,000 9,600 15,900 3,300 1,300 $ 64,600 $ 64,600