Heidi Jara opened Brambles Cleaning Service on July 1, 2022. During July, the following transactions were completed.

July 1		Stockholders invested $20,000 cash in the business in exchange for common stock.
1		Purchased used truck for $9,000, paying $4,000 cash and the balance on account.
3		Purchased cleaning supplies for $1,900 on account.
5		Paid $1,800 cash on a 1-year insurance policy effective July 1.
12		Billed customers $4,500 for cleaning services.
18		Paid $1,400 cash on amount owed on truck and $1,300 on amount owed on cleaning supplies.
20		Paid $2,400 cash for employee salaries.
21		Collected $3,500 cash from customers billed on July 12.
25		Billed customers $6,000 for cleaning services.
31		Paid $340 for the monthly gasoline bill for the truck.
31		Paid a $5,700 cash dividend.

The chart of accounts for Brambles Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated DepreciationEquipment, No. 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 311 Common Stock, No. 320 Retained Earnings, No. 332 Dividends, No. 350 Income Summary, No. 400 Service Revenue, No. 631 Supplies Expense, No. 633 Gasoline Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense.

(1)Unbilled and uncollected revenue for services performed at July 31 were $2,800.(2)Depreciation on equipment for the month was $500.(3)One-twelfth of the insurance expired.(4)An inventory count shows $500 of cleaning supplies on hand at July 31.(5)Accrued but unpaid employee salaries were $1,070.

Post adjusting entries. (Post entries in the order of journal entries prepared above.) Cash No. 101 Date Explanation Ref Debit Credit Balance July 1 J1 20.000 20.000 July 1 J1 4,000 16,000 July 5 11 1,800 14,200 July 18 11 2.700 11,500 July 20 J1 2,400 9,100 July 21 J1 3.500 12,600 July 31 J1 340 12,260 July 31 J1 5,700 6,560 Accounts Receivable No. 112 Date Explanation Ref Debit Credit Balance July 12 J1 4,500 4,500 July 21 J1 3,500 1,000 July 25 J1 6,000 7,000 Adjusting J2 Supplies No. 126 Date Explanation Ref Debit Credit Balance July 3 J1 1.900 1,900 Adjusting J2 Prepaid Insurance No. 130 Date Explanation Ref Debit Credit Balance July 5 J1 1,800 1,800 Adjusting 12 Equipment No. 157 Date Explanation Ref Debit Credit Balance July 1 31 9,000 9,000 Accumulated Depreciation Equipment No. 158 Date Explanation Ref Debit Credit Balance Adjusting 12 Accounts Payable No. 201 Date Explanation Ref Debit Credit Balance July 1 J1 5,000 5,000 July 3 J1 1.900 6,900 July 18 J1 2,700 4,200 Salaries and Wages Payable No. 212 Date Explanation Ref Debit Credit Balance Adjusting J2 Common Stock No. 311 Date Explanation Ref Debit Credit Balance July 1 J1 20,000 20.000 Dividends No. 332 Date Explanation Ref Debit Credit Balance July 31 J1 5,700 5,700 Service Revenue No. 400 Date Explanation Ref Debit Credit Balance July 12 J1 4,500 4,500 July 25 J1 6.000 10,500 Adjusting J2 Gasoline Expense No. 633 Date Explanation Ref Debit Credit Balance July 31 J1 340 340 Supplies Expense No. 634 Date Explanation Ref Debit Credit Balance Adjusting J2 Depreciation Expense No. 711 Date Explanation Ref Debit Credit Balance Adjusting J2 Insurance Expense No. 722 Date Explanation Ref Debit Credit Balance Adjusting J2 Salaries and Wages Expense No. 726 Date Explanation Ref Debit Credit Balance July 20 J1 2,400 2,400 Adjusting J2