The trial balance of Arlington Air Purification System at December

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P3-34A Journalizing and posting adjustments to the T-accounts and preparing
an adjusted trial balance [45–60 min]

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

so on ....

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?