Journalize and post the following July 31 adjustments: (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Round answers to decimal places, eg. 5,276.) 1. 2 N 3. Services of $ 1.900 were provided but remained unbilled and uncollected at July 31 The truck has an estimated useful life of five years. One twelfth of the insurance expired. An inventory count shows $ 790 of supplies on hand at July 31. Accrued but unpaid employee salaries were $ 1,700 The note payable has a 6% annual interest rate 4. 5, 6 6. Date Account Titles and Explanation Debit Credit July 31 (To accrue revenue carned but not billed or collected) July 31 (To record depreciation) July 31 1 (To record insurance expired) Accounts Receivable Debit Credit Date Explanation Ref. Balance July 5 J1 4.000 4.000 25 J1 9,800 13.800 28 J1 4,000 9.800 31 Adjusting J2 Supplies Debit Credit Balance Date Explanation Ref. 2.020 2020 J1 July 12 9./4/45 LI Supplies Date Explanation Ref. Debit Credit Balance July 12 J1 2.020 2020 31 Adjusting J2 Prepaid Insurance Debit Date Explanation Ref. Credit Balance J1 July 1 2.800 2800 31 Adjusting J2 Vehicles Debit Credit Balance Date Explanation Ref. 25.200 25.200 J1 July 1 Accumulated Depreciation-Vehicles Accumulated Depreciation-Vehicles Debit Credit Date Explanation Ref. Balance July 31 Adjusting J2 Accounts Payable Debit Date Explanation Ref. Credit Balance 2020 July 12 J1 2.020 Salaries Payable Debit Credit Balance Date Explanation Ref. I J2 July 31 Adjusting Interest Payable Credit Balance Debit Date Explanation Ref. Notes Payable Debit Date Explanation Ref. Credit Balance July 1 J1 20,000 20,000 L. Chang, Capital Debit Date Explanation Ref. Credit Balance 20,000 July 1 J1 20,000 L. Chang, Drawings Debit Credit Balance Date Explanation Ref. 2.300 2.300 July 31 J1 Service Revenue Debit Credit Balance Date Explanation Ref. 4,000 4,000 July 5 J1 9.74745 Repairs Expense Date Explanation Ref. Debit Credit Balance July 31 J1 550 550 Salaries Expense Debit Date Explanation Ref. July 18 J1 Credit Balance 3.000 3.000 31 Adjusting J2 Supplies Expense Debit Date Explanation Ref. Credit Balance July 31 Adjusting J2 Depreciation Expense Credit Balance Date Debit Explanation Ref. 63 Insurance Expense Date Explanation Ref. Debit Credit Balance July 31 Adjusting J2 Interest Expense Debit Date Explanation Ref. Credit Balance July 31 Adjusting J2 Lee Chang opened Cullumber's Window Washing on July 1, 2021. In July, the following transactions were completed: July 1 Invested $ 20,000 cash in the business. 1 1 5 12 Purchased a used truck for $ 25,200, paying $ 5,200 cash and signing a note payable for the balance. Paid $2,800 on a one-year insurance policy, effective July 1. Billed customers $ 4,000 for cleaning services. Purchased supplies for $ 2,020 on account Paid $3,000 for employee salaries. Billed customers $ 9.800 for cleaning services. Collected $ 4.000 from customers billed on July 5. 18 25 28 31 Paid $550 for repairs on the truck. Withdrew $ 2.300 cash for personal use. 31