Selected accounts of Welch Company are shown on the next page.

Supplies Expense 7/31 800 |
Supplies Salaries and Wages Payable leas [LOOM M731 800 | 7/31 1,200 7/10 200 Accounts Receivable Unearned Service Revenue 7/31 620 | 7/31 900 a Bal. 1,500 7/20 750 Salaries and Wages Expense Service Revenue WAS 1,200 7/14 2,000 7/31 1,200 7/31 900 7/31 620 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.)