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

(1)	Services performed but unbilled and uncollected at July 31 were $1,700.
(2)	Depreciation on equipment for the month was $180.
(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 $400.