(d) Your answer is partially correct. Journalize the following adjustments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts.) (1) Services performed but unbilled and uncollected at July 31 were $1,460. 255 (2) Depreciation on equipment for the month was $150. (3) (4) (5) Accrued but unpaid employee salaries were $340. One-twelfth of the insurance expired. A count shows $280 of cleaning supplies on hand at July 31. Date Account Titles and Explanation July 31 Accounts Receivable Service Revenue July 31 Depreciation Expense Accumulated Depreciation-Equipment July 31 Insurance Expense Prepaid Insurance July 31 V Supplies Expense Supplies July 31 V Salaries and Wages Expense Salaries and Wages Payable Debit 1460 150 340 Credit 1460 150 340