Adjusting entries: (b) (c) (d) 31-Jul service Revenue Account receivable 31-Jul Depreciation expenses Accumulated depreciation 31-Jul Insurance Expense (1/12) prepaid insurance 31-Jul Cleaning supplies expenses Cleaning supplies 31-Jul salary expenses salary payable s s s s s 1,400.00 200.00 150.00 600.00 500.00 47,450.00 s s s s s 1,400.00 200.00 150.00 600.00 500.00 47,450.00