The unadjusted trial balance of Anniston 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, Anniston contracted to perform services for a client receiving $3,100 in advance. Anniston recorded this receipt of cash as Unearned Revenue.
As of December 31, Anniston has completed $2,100 of the services.
b. Anniston 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. Anniston used $750 of office supplies.
d. Depreciation for the equipment is $850.
e. Anniston received a bill for December's online advertising, $1,100. Anniston will not pay the bill until January. (Use Accounts Payable.)
f. Anniston pays its employees on Monday for the previous week's wages. Its employees earn $3,500 for a five-day workweek. December 31 falls on Wednesday this year.
g. On October 1, Anniston agreed to provide a four-month air system check (beginning October 1) for a customer for $3,400. Anniston 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 Anniston Air Purification System use the adjusted trial balance?

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ANNISTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2018 Balance Debit Credit Account Title $ 7,600 Cash Accounts Receivable 19,700 Prepaid Rent 2,900 Office Supplies 1,800 22,000 Equipment $ 3,900 Accumulated Depreciation-Equipment Accounts Payable 2,900 Salaries Payable Unearned Revenue 3,100 Common Stock 43,800 Dividends 9,900 15,300 Service Revenue Salaries Expense 3,300 Rent Expense Depreciation Expense Equipment Advertising Expense 1,800 Supplies Expense Total $ 69,000 $ 69,000