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 0 for the amounts.)

(1)	Services performed but unbilled and uncollected at July 31 were $1,800.
(2)	Depreciation on equipment for the month was $190.
(3)	One-twelfth of the insurance expired.
(4)	A count shows $340 of cleaning supplies on hand at July 31.
(5)	Accrued but unpaid employee salaries were $420.