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2: More InfoAndrew Air Purification SystemUnadjusted Trial BalanceDecember 31, 2018BalanceAccount TitleDebitCreditCash7,400$Accounts Receivable19,800Prepaid Rent2,200Office Supplies1,200Equipment20,000Accumulated Depreciation—Equipment4,000$Accounts Payable3,600Salaries PayableUnearned Revenue2,300Common Stock38,900Dividends9,000Service Revenue15,700Salaries Expense3,400Rent ExpenseDepreciation Expense—EquipmentAdvertising Expense1,500Supplies ExpenseTotal64,500$64,500$Adjustment data at December 31 follow:a.On December 15,contracted to perform services for a client receiving in advance. recorded this receipt of cash as Unearned Revenue. As of December 31,has completed of the services.Andrew$2,300AndrewAndrew$1,600b.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.)Andrewc.used of office supplies.3: Requirementsd.Depreciation for the equipment is e.received a bill for December's online advertising,. will not pay the bill until January. (Use AccountsPayable.)Andrew$700 Andrewf.pays its employees on Monday for the previous week's wages. Its employees earn for a five-dayworkweek. December 31 falls on this year.g.On October 1,agreed to provide a four-month air system check (beginning October 1) for a customer for has completed the system check every month, but payment has not yet been received and no entries have been made.. Andrew
11: Definition1.Journalize the adjusting entries on December 31.2.The T-accounts, along with their unadjusted balances have been opened for you. Post the adjusting entries to theT-accounts.3.Prepare the adjusted trial balance.4.How will use the adjusted trial balance?