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 for the amounts.) Services performed but unbilled and uncollected at July 31 were $1.430. (2) Depreciation on equipment for the month was $150. (3) (4) One-twelfth of the insurance expired A count shows $270 of cleaning supplies on hand at July 31. Accrued but unpaid employee salaries were $340. (5) Date Account Titles and Explanation Debit Credit July 31 Accounts Receivable 1430 Service Revenue 1430 July 31 Depreciation Expense 150 Account Titles and Explanation Debit Credit July 31 Accounts Receivable 1430 Service Revenue 1430 July 31 Depreciation Expense 150 Accumulated Depreciation Equipment 150 July 31 Insurance Expense Prepaid Insurance July 31 Supplies Expense 270 Supplies 270 July 31 Salaries and Wages Expense 340 Salaries and Wages Payable 34