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(a) Earned but unbilled fees at July 31 were $1,400 (b) Depreciation for the month was $200 (c) One-twelfth of the insurance expired (d) An

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(a) Earned but unbilled fees at July 31 were $1,400 (b) Depreciation for the month was $200 (c) One-twelfth of the insurance expired (d) An inventory count showed $300 of cleaning supplies remaining on July 31. (e) Accrued but unpaid employee salaries were $500

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