Journalizing and posting adjustments to the T-accounts and preparing an adjusted trial bal...

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, 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.

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b. Prepaid rent still in force, $500.

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c. Supplies used during the month, $600.

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d. Depreciation for the month, $900.

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e. Accrued advertising expense, $900. (Credit Accounts payable)

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f. Accrued salary expense, $1,100.

Requirements

1. Journalize the adjusting entries.

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2. The unadjusted balances have been entered for you in the general ledger accounts. Post the adjusting entries to the ledger accounts.

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3. Prepare the adjusted trial balance.

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4. How will Arlington Air Purification System use the adjusted trial balance?