Complete Adjusting Entries and Prepare Adjusted Trial Balance

Complete the following adjusting entries and prepare the adjusted trial balance.

A$.$ Services performed but unbilled and uncollected at July $31$ were $$1,500.$

B$.$ Depreciation on equipment for the month was $$160.$

C$.$ Recall on July $5,$ a one$-$year insurance policy was purchased for $$1,560.$ At July $31,$ one$-$twelfth of the insurance has expired.

D$.$ Recall on July $3,$ $$790$ of supplies were purchased. At July $31,$ a physical count shows $$280$ of cleaning supplies remaining.

E$.$ Accrued but unpaid employee salaries were $$350.$