The unadjusted trial balance of Arlington Air Purification System at December 31, 2014, and the data needed for the adjustments follow.

Adjustment data at December 31 follow:
a. On December 15, Arlington contracted to perform services for a client receiving $ 2,600 in advance. Arlington recorded this receipt of cash as Unearned Revenue. As of December 31, Arlington has completed $ 1,100 of the services.
b. Arlington prepaid two months of rent on December 1.
c. Arlington used $ 600 of office supplies.
d. Depreciation for the equipment is $ 900.
e. Arlington received a bill for December’s online advertising, $ 900. Arlington will not pay the bill until January. (Use Accounts Payable.)
f. Arlington pays its employees on Monday for the previous weekly wages. Its employees earn $ 1,500 for a five-day workweek. December 31 falls on Wednesday this year.
g. On October 1, Arlington agreed to provide a four-month air system check (beginning October 1) for a customer for $ 3,200. Arlington has completed the system check every month, but payment has not yet been received and no entries have been made.

Requirements
1. Journalize the adjusting entries on December 31.
2. Using the unadjusted trial balance, open the T-accounts with the unadjusted balances. Post the adjusting entries to the T-accounts.
3. Prepare the adjusted trial balance.
4. How will Arlington Air Purification System use the adjusted trialbalance?

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ARLINGTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2014 Balance Account Title Cash Accounts Receivable Prepaid Rent Office Supplies 7.700 19,200 2,400 1.300 19,900 5 4,300 3.600 Accounts Payable Salaries Payable Unearned Revenue Common Stock 2,600 39,500 9,500 15,400 Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense 3,500 1,900 65,400 S 65,400