Kristin Malone opened Kristins Maids Cleaning Service on July 1, 2019. During July, the company completed the following transactions. Prepare a trial balance at July 31 on a worksheet.

July	1		Stockholders invested $17,000 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 $2,352 on a 1-year insurance policy, effective July 1.
	12		Billed customers $3,900 for cleaning services.
	18		Paid $1,300 of amount owed on truck, and $200 of amount owed on cleaning supplies.
	20		Paid $1,600 for employee salaries.
	21		Collected $1,500 from customers billed on July 12.
	25		Billed customers $1,500 for cleaning services.
	31		Paid gasoline for the month on the truck, $200.
	31		Declared and paid a $600 cash dividend.

(b) Enter the following adjustments on the worksheet, and complete the worksheet. (1) Unbilled fees for services performed at July 31 were $1,300. (2) Depreciation on equipment for the month was $300. (3) One-twelfth of the insurance expired. (4) An inventory count shows $200 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $500.