Financial and Managerial Accounting: P3-34A The unadjusted trial balance of Arlington Air

Financial and Managerial Accounting 
P3-34A Journalizing and posting adjustments to the T-accounts and preparing an adjusted trial balance
The unadjusted trial balance of Arlington Air Purification System at December 31, 2014, and the data needed for the adjustments follow. 
ARLINGTON AIR PURIFICATION SYSTEM 
Unadjusted Trial Balance 
December 31, 2014 
Account Title Balance 
   Debit Credit 
Cash 7,700    
Accounts   Receivable 19,200    
Prepaid   Rent 2,400    
Office   Supplies 1,300 
Equipment 19,900    
Accumulated   Depreciation Equipment    4,300 
Accounts   Payable    3,600 
Salaries   Payable       
Unearned   Revenue    2,600 
Arlington,   Capital    39,500 
Arlington, Withdrawals 9,500    
Service   Revenue    15,400 
Salaries   Expense 3,500    
Rent Expense       
Depreciation Expense -Equipment       
Advertising Expense 1,900    
Supplies Expense 
Total $65,400 $65,400 

Adjustment data at December 31 follow: 
a. Unearned service revenue still unearned, $1,100. 
b. Prepaid rent still in force, $500. 
c. Supplies used during the month, $600. 
d. Depreciation for the month, $900. 
e. Accrued advertising expense, $900. (Credit Accounts payable) 
f. Accrued salary expense, $1,100. 

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 trial balance?
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