journalize the following adjustments

1. Services performed but unbilled and uncollected at July 31 were $1,900. 2. Depreciation on equipment for the month was $200. 3. One-twelfth of the insurance expired. 4. A count shows $360 of cleaning supplies on hand at July 31 . 5. Accrued but unpaid employee salaries were $450. 1. Services performed but unbilled and uncollected at July 31 were $1,900. 2. Depreciation on equipment for the month was $200. 3. One-twelfth of the insurance expired. 4. A count shows $360 of cleaning supplies on hand at July 31 . 5. Accrued but unpaid employee salaries were $450