Selected accounts of Villa Company are shown here. LO3 Supplies Expense July 31 750 Salaries and Wages Payable July 31 1,000 Salaries and Wages Expense July 15 1,000 31 1,000 Service Revenue July 14 3,800 31 900 31 500 Supplies July 1 Bal. 1,100 July 31 750 10 200 Accounts Receivable July 31 500 Unearned Service Revenue July 31 900 July 1 Bal. 1,500 20 600 Instructions After analyzing the accounts, journalize

(a) the July transactions and

(b) the adjusting entries that were made on July 31. (Hint: July transactions were for cash.)