July 1 Issued 11,800 shares of common stock for $11,800 cash. 1 Purchased used truck for $7,840, paying $1,960 cash and the balance on account. 3 Purchased cleaning supplies for $880 on account. 5 Paid $1.800 cash on a 1-year insurance policy effective July 1. 12 Billed customers $3,630 for cleaning services performed. 18 Paid $980 cash on amount owed on truck and $490 on amount owed on cleaning supplies. 20 Paid $1,960 cash for employee salaries. 21 Collected $1,570 cash from customers billed on July 12. 25 Billed customers $2,450 for cleaning services performed. 31 Paid $280 for maintenance of the truck during month. 31 Declared and paid $590 cash dividend. The chart of accounts for Pronghorn Window Washing contains the following accounts: Cash, Accounts Receivable. Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation-Equipment, Accounts Payable, Salarios and Wages Payable. Common Stock, Retained Earnings, Dlvidends, Income Summary, Service Revenue, Maintenance and Repairs Expense. Supplies Expense, Depreciation Expense, Insurance Expense, and Salarles and Wages Expense. Journalize the following adjustments. (Credit occount tittes are outomaticolly indented when the omount is entered Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter O for the omounts.) (1) Services performed but unbilled and uncollected at July 31 were $1,670. (2) Depreciation on equipment for the month was $180. (3) One-twelfth of the insurance expired. (4) A count shows $310 of cleaning supplies on hand at July 31 . (5) Accrued but unpaid employee salaries were $390