The trial balance of Arlington Air Purification System, Inc., at December 31, 2012, and the data needed for the month-end adjustments follow.

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.
2. The unadjusted balances have been entered for you in the general ledger accounts. Post the adjusting entries to the ledger accounts.
3. Prepare the adjusted trial balance.
4. How will Arlington Air Purification System use the adjusted trial balance?

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ARLINGTON AIR PURIFICATION SYSTEM, INC. Trial Balance December 31, 2012 Account Debit Credit $ 7,700 Cash Accounts receivable 19,200 Prepaid rent Supplies 2,400 1,300 19,900 Equipment Accumulated depreciation Accounts payable Salary payable Unearned service revenue $ 4,300 3,600 2,600 Common stock 17,000 Retained eamings Dividends 22,500 9,500 Service revenue 15,400 Salary expense 3,500 Rent expense Depreciation expense Advertising expense 1,900 Supplies expense $ 65,400 $ 65,400 Total