Exercise 4-14 Selected accounts of Cullumber Company are shown here. July 31 July 15 July 31 5,060 1,190 260 Supplies Expense 760 Salaries and Wages Expense 1,480 1,390 Service Revenue July 14 July 31 July 31 Supplies 1,780 July 31 200 Salaries and Wages Payable July 31 Accounts Receivable 260 Unearned Service Revenue 1,190 July 1 Bal. July 20 760 July 1 Bal. July 10 1,390 July 31 July 31 1,610 670 After analyzing the accounts, journalize the July transactions. (Hint: July transactions were for cash.) (Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter o for the amounts, Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit After analyzing the accounts, journalize the adjusting entries that were made on July 31. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation July 31 (To record supplies expense) July 31 (To record revenue for services performed) July 31 (To record salaries and wages expense) July 31 (To record unearned service revenue earned)