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 O for the amounts.) (1) Services performed but unbilled and uncollected at July 31 were $2,070. One-twelfth of the insurance expired. (2) Depreciation on equipment for the month was $220. (3) (4) A count shows $390 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $490. Date Account Titles and Explanation July 311 Accounts Receivable Service Revenue July 31 v Depreciation Expense Accumulated Depreciation-Equipment July 31 Insurance Expense: Prepaid Insurance July 31 Supplies Expense July 31 Supplies Salaries and Wages Expense Debit 2070 220 180 710 490 Credit 2070 220 180 710