Journalize the following adjustments. (Credit account titles are automatically indented when 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. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 1,527.)

1.		Services performed for customers through February 27, 2022, but unbilled and uncollected were $3,500.
2.		Received notice that a customer who was billed $180 for services performed February 10 has filed for bankruptcy. Teal Mountain Cleaning Services does not expect to collect any portion of this outstanding receivable.
3.		Teal Mountain Cleaning Services uses the allowance method to estimate bad debts. Teal Mountain Cleaning Services estimates that 3% of its month-end receivables will not be collected.
4.		Record 1 month of depreciation for the floor equipment. Use the straight-line method, an estimated life of 4 years, and $460 salvage value.
5.		Record 1 month of insurance expense.
6.		An inventory count shows $370 of supplies on hand at February 28.
7.		One week of services were performed for the customer who paid in advance on February 17.
8.		Accrue for wages owed through February 28, 2022.
9.		Accrue for interest expense for 1 month.
10.		Karen estimates a 20% income tax rate. (Hint: Prepare an income statement up to income before taxes to help with the income tax calculation.)