The unadjusted trial balance of arlington air purification system at

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

and so on…………..

Adjustment data at Dec 31 follow:

1. On Dec. 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 Dec. 31, Arlington has completed $1,100 of the services.

2. Arlington prepaid two months of rent on Dec. 1

3. Arlington used $600 of office supplies

4. Depreciation for the equipment is $900

5. Arlington received a bill for December’s online advertising , $900. Arlington will not pay the bill until January. (Use Accounts Payable)

6. Arlington pays employees on Monday for the previous weekly wages. Employees earn $1,500 for a five-day workweek. Dec. 31 falls on Wednesday this year.

7. On Oct. 1, Arlington agreed to provide a four-month air system check (beginning Oct. 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.

Required:

A. Journalize the adjusting entries on Dec. 31

B. Using the adjusted trial balance, open the T-accounts with the unadjusted balances. Post the adjusting entries to the T-accounts.

C. Prepare the adjusted trial balance

D. How will Arlington Air Purification System use the adjusted trial balance?

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The unadjusted trial balance of arlington air purification system at

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