Issued 12, 000 shares of common stock for $12, 000 cash. Purchased used truck for $8, 000, paying $2, 000 cash and the balance on account. Purchased cleaning supplies for $900 on account. Paid $1, 800 cash on 1-year insurance policy effective July 1. Billed customers $3, 700 for cleaning services. Paid $1, 000 cash on amount owed on truck and $500 on amount owed on cleaning supplies. Paid $2, 000 cash for employee salaries. Collected $1, 600 cash from customers billed on July 12. Billed customers $2, 500 for cleaning services. Paid $290 for maintenance of the truck during month. Declared and paid $600 cash dividend. The chart of accounts for Pro Window Washing contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation - Equipment, Accounts Payable, Salaries and Wages Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense. Instructions: Journalize the transactions. Post to the ledger accounts. (Use T accounts.) Journalize the following adjustments: Services provided but unbilled and uncollected at July 31 were $1, 700. Depreciation on equipment for the month was $180. One-twelfth of the insurance expired. An inventory count shows $320 of cleaning supplies on hand at July 31. Accrued but unpaid employee salaries were $400. Post adjusting entries to the T accounts