July	1		Stockholders invested $18,000 cash in the business in exchange for common stock.
	1		Purchased a used truck for $10,000, paying $3,100 cash and the balance on account.
	3		Purchased cleaning supplies for $800 on account.
	5		Paid $1,788 on a 1-year insurance policy, effective July 1.
	12		Billed customers $3,700 for cleaning services.
	18		Paid $1,000 of amount owed on truck, and $200 of amount owed on cleaning supplies.
	20		Paid $1,500 for employee salaries.
	21		Collected $1,500 from customers billed on July 12.
	25		Billed customers $1,700 for cleaning services.
	31		Paid gasoline for the month on the truck, $500.
	31		Declared and paid a $500 cash dividend.

JournalzeVVV

(b)		Prepare a trial balance at July 31 on a worksheet.
(c)		Enter the following adjustments on the worksheet, and complete the worksheet.
		(1)		Unbilled fees for services performed at July 31 were $1,500.
		(2)		Depreciation on equipment for the month was $280.
		(3)		One-twelfth of the insurance expired.
		(4)		An inventory count shows $300 of cleaning supplies on hand at July 31.
		(5)		Accrued but unpaid employee salaries were $500.