(b) and (c) Prepare a trial balance at July 31 on a worksheet. Enter the following adjustments on the worksheet and complete the worksheet. (1) Unbilled and uncollected revenue for services performed at July 31 were $2,600. (2) Depreciation on equipment for the month was $400. (3) One-twelfth of the insurance expired. (4) An inventory count shows $500 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $1,010. Trial Balance Account Titles Dr. Dr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Owner's Capital Owner's Drawings Service Revenus Gasoline Expense Salaries and Wages Expense Totals s Depreciation Expense Accum. Depr.- Equipment Insurance Expanse Supplies Expense Salaries and Wages Payable Totals Net Income Totals ements Adjusted Trial Balance Dr. Cr. Dr. | Income Statement Balance Sheet Dr. Cr. Dr. Cr. | (b) and (c) Prepare a trial balance at July 31 on a worksheet. Enter the following adjustments on the worksheet and complete the worksheet. (1) Unbilled and uncollected revenue for services performed at July 31 were $2,600. (2) Depreciation on equipment for the month was $400. (3) One-twelfth of the insurance expired. (4) An inventory count shows $500 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $1,010. Trial Balance Account Titles Dr. Dr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Owner's Capital Owner's Drawings Service Revenus Gasoline Expense Salaries and Wages Expense Totals s Depreciation Expense Accum. Depr.- Equipment Insurance Expanse Supplies Expense Salaries and Wages Payable Totals Net Income Totals ements Adjusted Trial Balance Dr. Cr. Dr. | Income Statement Balance Sheet Dr. Cr. Dr. Cr. |