Jaden Li opened Kleene Window Washing on July 1, 2020. During July, the following transactions were completed.

July 1 Owner invested NT$12,000 cash in the company.
       1 Purchased used truck for NT$8,000, paying NT$2,000 cash and the balance on account.
       3 Purchased cleaning supplies for NT$900 on account.
       5 Paid NT$1,800 cash on a 1-year insurance policy eff ective July 1.
       12 Billed customers NT$3,700 for cleaning services performed.
       18 Paid NT$1,000 cash on amount owed on truck and NT$500 on amount owed on cleaning supplies.
       20 Paid NT$2,000 cash for employee salaries.
       21 Collected NT$1,600 cash from customers billed on July 12.
       25 Billed customers NT$2,500 for cleaning services performed.
       31 Paid NT$290 for maintenance of the truck during month.
       31 Owner withdrew NT$600 cash from the company.
The chart of accounts for Kleene Window Washing contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation—Equipment, Accounts Payable, Salaries and Wages Payable, Owner’s Capital, Owner’s Drawings, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, and Salaries and Wages Expense.

Instructions
a. Journalize the July transactions.
b. Post to the ledger accounts. (Use T-accounts.)
c. Prepare a trial balance at July 31.
d. Journalize the following adjustments.
1. Services performed but unbilled and uncollected at July 31 were NT$1,700.
2. Depreciation on equipment for the month was NT$180.
3. One-twelfth of the insurance expired.
4. A count shows NT$320 of cleaning supplies on hand at July 31.
5. Accrued but unpaid employee salaries were NT$400.
e. Post adjusting entries to the T-accounts.
f. Prepare an adjusted trial balance.
g. Prepare the income statement and an owner’s equity statement for July and a classified statement of financial position at July 31.
h. Journalize and post closing entries and complete the closing process.
i. Prepare a post-closing trial balance at July 31.