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 $1,970.
(2)		Depreciation on equipment for the month was $210.
(3)		One-twelfth of the insurance expired.
(4)		A count shows $370 of cleaning supplies on hand at July 31.
(5)		Accrued but unpaid employee salaries were $460.

Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-Accounts.) (Post entries in the order of journal entries presented in the previous question.)

Accumulated Depreciation-Equipment
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Salaries and Wages Payable
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance