Journalize the following adjustments. (Credit account titles are automotically 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 $1,430. (2) Depreciation on equipment for the month was $150. (3) One-twelfth of the insurance expired. (4) A count shows $270 of cleaning supplies on hand at July 31 . (5) Accrued but unpaid employee salaries were $340. Mike Greenberg opened Flounder Window Washing Inc. on July 1, 2022. During July, the following transactions were completed. July 1 Issued 10,100 shares of common stock for $10.100cash. 1 Purchased used truck for $6,720, paying $1,680 cash and the balance on account. Purchased cleaning supplies for $760 on account. Paid $1,560 cash on a 1-year insurance policy effective July 1 . 12 Billed customers $3,110 for cleaning services performed. 18 Paid $840 cash on amount owed on truck and $420 on amount owed on cleaning supplies. 20 Paid $1,680 cash for employee salaries. 21 Collected $1,340 cash from customers billed on July 12. 25 Billed customers $2,100 for cleaning services performed. 31 Paid $240 for maintenance of the truck during month. 31 Declared and paid $500 cash dividend. The chart of accounts for Flounder Window Washing contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation-Equipment, Accounts Payable, Salaries and Wages Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, and Salaries and Wages Expense