The trial balance of Canton Air Purification System, Inc., 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, INC. Trial Balance December 31, 2012 Debit $ 7,200 Credit Account Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation Accounts payable Salary payable Uncarned service revenue 19,400 2,200 1,600 20,000 $ 3,700 3,400 2,600 Common stock Retained earnings 14,000 25,000 Dividends 9,600 Service revenue 15,900 Salary expense Rent expense Depreciation expense Advertising expense 3,300 1,300 Supplies expense $ 64,600 $ 64,600 Total