The unadjusted trial balance of Avery Air Purification System at December 31, 2018, and the data needed for the adjustments follow.

Adjustment data at December 31 follow:
a. On December 15, Avery contracted to perform services for a client receiving $2,700 in advance. Avery recorded this receipt of cash as Unearned Revenue. As of December 31, Avery has completed $2,100 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 $750 of office supplies during the month.
d. Depreciation for the equipment is $800.
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 weekly on Monday for the previous week's wages. Its employees earn $2,000 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 $2,800. Avery 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 Avery Air Purification System use the adjusted trial balance?

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AVERY AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2018 Balance Debit Credit Account Title $ 7,100 Cash Accounts Receivable 19,100 Prepaid Rent 2,400 Office Supplies 1,400 20,000 Equipment $ 3,800 Accumulated Depreciation-Equipment Accounts Payable 3,500 Salaries Payable Unearned Revenue 2,700 Common Stock 39,300 Dividends 9,400 15,900 Service Revenue Salaries Expense 3,900 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,900 Supplies Expense $ 65,200 $ 65,200 Total