Journalize the following adjustments. (Credit accountitles 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) (1) Services performed but unbilled and uncollected at July 31 were 52.110. 12 Depreciation on equipment for the month was 5220 (2) One-twelfth of the insurance ecpired. 14 A count shows 5400 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were 5500 Sr. Date Account Titles and Explanation Debit Credit (1) July 31 y Accounts Receivable 2110 Service Revenue 2110 (2) July 31 Depreciation Expense C Accumulated Depreciation Buildings 220 100L Prepaid Insurance P 1 90 Supplies Expense Supplies (5) July 21 Salaries and Wages Essence 500 Salaries and Wages Payable 500 Post adjusting entries to the T-accounts Cash 7/1 14.900 7/21 1990 2.480 2290 1.250 731 Ral Accounts Receivable 7/12 725 2100 Supplies Prepaid Insurance Equipment 7/31 Bal 9.920 Accumulated Depreciation Equipment Accounts Payable 7/16 Salaries and Wages Payable Common Stock Dividends 7730 Service Re 4.590 3.100 Maintenance and Repairs Expense 7/31 Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense 7/20