Complete the following problems in excel

P3-35A Journalizing and posting adjustments to the T-accounts and preparing Learning Objectives 3, 4 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 3. Adjusted trial balance, $70,500 total GL ARLINGTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2014 Bal ance Debit $ 7,700 19,200 2,400 1,300 19,900 Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Arlington, Capital Arlington, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Advertising Expense Supplies Expense Total Credit 5 4,300 3,600 2,600 39,500 9,500 15,400 3,500 1,900 65,400 S 65,400 Adjustment data at December 31 follow: a. On December 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 December 31, Arlington has completed $1,100 of the services. b. Arlington prepaid two months of rent on December 1 c. Arlington used $600 of office supplies. d. Depreciation for the equipment is $900 e. Arlington received a bill for December's online advertising, $900. Arlington not pay the bill until January. (Use Accounts Payable.) f. Arlington pays its employees on Monday for the previous weekly wages. Its employees earn $1,500 for a five-day workweek. December 31 falls on Wednesday this year. g. On October 1, Arlington agreed to provide a four-month air system check (beginning October 1) for a customer for $3,200. Arlington has completed thr system check every month entries have been made. ut payment has not yet been received a nd 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