E3.12 (LO 2, 3) Selected accounts of Koffman Company are as follows. Journalize basic transactions a adjusting entries Supplies Expense 7/31 800 Salaries and Wages Payable Supplies 1,100 7/31 800 7/1 Bal. 7/31 1,200 650 7/10 Unearned Service Revenue Accounts Receivable 7/31 1,150 500 7/1 Bal. 7/20 1,500 7/31 1,000 Salaries and Wages Expense Service Revenue 1,200 1,200 2,000 1,150 7/14 7/15 7/31 7/31 7/31 500 Instructions After analyzing the accounts, journalize (a) the July transactions and (b) the adjusting entries that were made on July 31. (Hint: July transactions were for cash.)