Journalize the following adjustments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

How do you find the insurance expense and prepaid insurance?????

(1)	Services performed but unbilled and uncollected at July 31 were $1,745.
(2)	Depreciation on equipment for the month was $216.
(3)	One-twelfth of the insurance expired.
(4)	An inventory count shows $320 of cleaning supplies on hand at July 31.
(5)	Accrued but unpaid employee salaries were $441.