Journalize the following adjustments. (List all debit entries before credit entries. Credit account titles are automatically indented whi 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 amoun 1. Services performed but unbilled and uncollected at July 31 were $1,800. 2. Depreciation on equipment for the month was $190. 3. One-twelfth of the insurance expired. 4. A count shows $340 of cleaning supplies on hand at July 31. 5. Accrued but unpaid employee salaries were $420. No. Date Account Titles and Explanation Credit No Entry 2. July 3. July 4. July 3. July 31 4. July 31 I 5. July Salaries and Wages Expense Accounts Payable Mike Greenberg opened Sheffield Window Washing Inc. on July 1,2025 . During July, the following transactions were completed. July 1 Issued 12,700 shares of common stock for $12,700 cash. 1 Purchased used truck for $8,480, paying $2,120 cash and the balance on account. 3 Purchased cleaning supplies for $950 on account. 5 Paid $1,920 cash on a 1-year insurancppolicy effective July 1. 12 Billed customers $3,920 for cleaning services performed. 18 Paid $1,060 cash on amount owed on truck and $530 on amount owed on cleaning supplies. 20 Paid $2,120 cash for employee salaries. 21 Collected $1,700 cash from customers billed on July 12. 25 Billed customers $2,650 for cleaning services performed. 31 Paid $310 for maintenance of the truck during month. 20 Paid $2,120 cash for employee salaries, 21 Collected $1,700 cash from customers billed on July 12. 25 Billed customers $2,650 for cleaning services performed. 31 Paid $310 for maintenance of the truck during month. 31 Declared and paid $640 cash dividend. The chart of accounts for Sheffield 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, Depreciatic Expense, Insurance Expense, and Salaries and Wages Expense