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. Services of $1,700 were provided but remained unbilled and uncollected at July 31. 2. The truck has an estimated useful life of five years. 3. . One twelfth of the insurance expired. 4. 5. An inventory count shows $740 of supplies on hand at July 31 Accrued but unpaid employee salaries were $1,000. The note payable has a 6% annual interest rate. 6. Debit Credit Date Account Titles and Explanation July 31 Date ACCOUNT lities and explanation vedit Credit July 31 (To accrue revenue earned but not billed or collected) July 31 (To record depreciation) July 31 To record insurance expired) July 31 (To record insurance expired) July 31 To record supplies used) July 31 > To record accrued salaries) July 31 To record accrued interest) Cash Date Explanation Ref. Debit Credit Balance July 1 J1 22.000 22.000 1 J1 5.200 16.800 1 31 2.800 14,000 18 J1 3,000 11.000 28 14.500 J1 3.500 550 13.950 31 31 2.300 11.650 31 J1 Accounts Receivable Credit Balance Debit Date Explanation Ref. 3,500 3.500 J1 July 5 12 500 9.000 31 J1 550 13,950 31 J1 2,300 11,650 Accounts Receivable Date Explanation Ref. Debit Credit Balance July 5 J1 3.500 3,500 25 J1 9,000 12,500 28 J1 3,500 9,000 31 Adjusting J2 Supplies Credit Debit Balance Date Explanation Ref. 2.100 J1 2.100 July 12 31 Adjusting J2 Prepaid Insurance Prepaid Insurance Credit Balance Debit Date Explanation Ref. 2.800 J1 2.800 July 1 31 Adjusting J2 Vehicles Credit Balance Debit Date Explanation Ref. 25.200 25.200 J1 July 1 Accumulated Depreciation Vehicles Balance Credit Debit Date Explanation Ref. J2 July 31 Adjusting ble Accounts Payable Credit Date Debit Balance Explanation Ref. 2.100 2.100 July 12 J1 Salaries Payable Debit Credit Balance Date Explanation Ref. J2 July 31 Adjusting Interest Payable Balance Credit Debit Date Explanation Ref. J2 July 31 Adjusting Notes Payable Balance Credit Debit 20,000 Date Explanation Ref. 20.000 11 July 1 L. Chang, Capital Date Explanation Ref. Debit Credit Balance July 1 J1 20,000 20,000 L. Chang, Capital Date Explanation Ref. Debit Credit Balance J1 July 1 22.000 22.000 L. Chang, Drawings Debit Credit Balance Date Explanation Ref. 2.300 2.300 July 31 J1 Service Revenue Debit Credit Balance Date Explanation Ref. 3.500 3.500 J1 July 5 9.000 12.500 25 J1 J2 31 Adjusting Repairs Expense Date Explanation Ref. Debit Credit Balance July 31 J1 550 550 Salaries Expense Debit Credit Balance Date Explanation Ref. 3.000 July 18 J1 3,000 31 Adjusting J2 Supplies Expense Balance Credit Debit Date Explanation Ref. J2 July 31 Adjusting Depreciation Expense Balance Credit Debit Date Explanation Ref. Depreciation Expense Date Explanation Ref. Debit Credit Balance July 31 Adjusting J2 Insurance Expense Credit Bate Debit Balance Explanation Ref. July 31 Adjusting J2 Interest Expense Debit Credit Balance Date Explanation Ref. J2 July 31 Adjusting