Journalize the following adjustments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts) (1) (2) (3) Services performed but unbilled and uncollected at July 31 were $2,070, Depreciation on equipment for the month was $220. One twelfth of the insurance expired. A count shows $390 of cleaning supplies on hand at July 31. Accrued but unpaid employce salaries were $490. (4) (5) Debit Credit Sr. Date Account Titles and Explanation (1) (2) 3) (3) > Prepaid insurance 775 2.160 Equipment 7/1 9.760 7/31 Bal 9.760 Accumulated Depreciation-Equipment > Accounts Payable 7/18 1.830 7/1 7.320 7/3 1,100 7/31 Bal 6,590 Salaries and Wages Payable Common Stock 14,600 7/1 14.600 7/31 Bal Dividends 730 7/31 Service Revenue 4,510 7/12 7/25 3,050 > Maintenance and Repairs Expense 7/31 350 Supplies Expense > Depreciation Expense V Insurance Expense > Salaries and Wages Expense 7/20 2.440