(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 $1,300. (2) Depreciation on equipment for the month was $210. (3) One-twelfth of the insurance expired. (4) An inventory count shows $300 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $400. (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 $1,300. (2) Depreciation on equipment for the month was $210. (3) One-twelfth of the insurance expired. (4) An inventory count shows $300 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $400