Journalize the following adjustments. $($Credit account tilles are automatically indented when the amount is entered. Da not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$(1)$ Services performed but unbilled and uncollected at July $31$ were $$1,870.$

$(2)$ Depreciation on equipment for the month was $$200.$

$(3)$ One$-$twelfth of the insurance expired.

$(4)$ A count shows $$350$ of cleaning supplies on hand at July $31.$

$(5)$ Accrued but unpaid employee salaries were $$440.$

Sr$.$ Date Account Titles and Explanation

Debit

Credit

$(1)$

$(2)$

$(3)$

$(4)$

$(5)$