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How to post the following adjustments in General Journal (a) Earned but unbilled fees at July 31 were $1,400 (b) Depreciation for the month was

How to post the following adjustments in General Journal

(a) Earned but unbilled fees at July 31 were $1,400

(b) Depreciation for the month was $200

(c) One-twelfth of the insurance expired

(d) An inventory count showed $300 of cleaning supplies remaining on July 31.

(e) Accrued but unpaid employee salaries were $500.

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