Journalize the following adjustments. (Credit account titles dre dutomatically indented when the amount is entered Do not indent manually. If no entry is required, select "No Entry" for the account tilles and enter O for the amounts) (1) Services performed but unbilled and uncollected at July 31 were $1,260. (2) Depreciation on equipment for the month was $130. (3) One-twelfth of the insurance expirad. (4) A count shows $240 of cleaning suppliss on hand at July 31 . (5) Accrued but unpaid employee salaries ware $300