(b) and (c) (b) Prepare a trial balance at July 31 on a worksheet. (c) Enter the following adjustments on the worksheet, and complete the worksheet. (1) Unbilled fees for services performed at July 31 were $1,400. (2) Depreciation on equipment for the month was $300 (3) One-twelfth of the insurance expired (4) An inventory count shows $220 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $580