The unadjusted trial balance of Alston Air Purification System at December 31, 2016, and the data needed for the adjustments follow.

Adjustment data at December 31 follow:
a. On December 15, Alston contracted to perform services for a client receiving $2,600 in advance. Alston recorded this receipt of cash as Unearned Revenue.
As of December 31, Alston has completed $ 1,200 of the services.
b. Alston prepaid two months of rent on December 1.
c. Alston used $650 of office supplies during the month.
d. Depreciation for the equipment is $500.
e. Alston received a bill for Decembers online advertising, $600. Alston will not pay the bill until January. (Use Accounts Payable.)
f. Alston pays its employees weekly on Monday for the previous week€™s wages. Its employees earn $5,500 for a five-day workweek. December 31 falls on Wednesday this year.
g. On October 1, Alston agreed to provide a four-month air system check (beginning October 1) for a customer for $2,800. Alston 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 Alston Air Purification System use the adjusted trial balance?

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ALSTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2016 Balance Debit S 7,400 19,300 2,700 1,100 20,000 Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense- Equipment Advertising Expense Supplies Expense Total Credit $ 4,000 3,100 2,600 40,100 9,900 15,400 3,400 1,400 S 65,200 65,200