(c) Journalize the adjusting entries. (d) Journalize the closing entries (e) Prepare a post-closing trial balance. ng trial balance eps in cle P4-5A Anya Clark opened Anya's Cleaning Service on July 1, 2017. During July, the following transactions were completed. July 1 Anya invested $20,000 cash in the business. Purchased used truck for $12,000, paying $4,000 cash and the balance on 1 account. Purchased cleaning supplies for $2,100 on account. 3 12 18 20 21 Collected $3,400 cash from customers billed on July 12. Billed customers $4,500 for cleaning services. Paid $1,500 cash on amount owed on truck and $1,400 on amount owed on cleaning supplies. Paid $2,800 cash for employee salaries. 25 Billed customers $6,000 for cleaning services. 31 Paid $350 for the monthly gasoline bill for the truck 31 Withdraw $5,600 cash for personal use. The chart of accounts for Anya's Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated Depreciation-Equip able, No. 212 Salaries and Wages Payable, No. 301 Owner's Capital, No. 306 Owner's ment, No. 201 Accounts Pay- Drawings, No. 350 Income Summary, No. 400 Service Revenue, No. 631 Supplies Expense, No. 633 Gasoline Expense, No. 711 Depreciation Expense, No. 722 Insuran and No. 726 Salaries and Wages Expense. Instructions (a) Journalize and post the July transactions. Use page J1 for the journal and the three- ce Expense, column form of account. (b) Prepare a trial balance at July 31 on a worksheet. (c) Enter the following adjustments on the worksheet and complete the worksheet. 00 nce (1) Unbilled and uncollected revenue for services performed at July 31 were $2,700. (2) Depreciation on equipment for the month was $500. (3) One-twelfth of the insurance expired. (4) An inventory count shows $600 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $1,000. (d) Prepare the income statement and owner's equity statement for July and a classified balance sheet at July 31. (e) Journalize and post adjusting entries. Use page J2 for the journal. (0 Journalize and post closing entries and complete the closing process. Use page J3 for nce the journal. (g) Prepare a post-closing trial balance at July 31