Kristin Malone opened Kristin's Maids Cleaning Service on July 1, 2023. During July, the company completed the following transactions. Account Titles Trial Balance Dr. Cr. Cash 6,600 Accounts Receivable 3,900 Supplies 800 Prepaid Insurance 1,800 Equipment 10,000 Accounts Payable 6,400 Capital 14,000 Withdrawals 600 Service Revenue 5,300 Gasoline Expense 400 Salaries and Wages Expense 1,600 Total 25,700 25,700 Additional information at 31 July 2023: a) Unbilled fees for services performed at July 31 were $1,300. b) Depreciation on equipment for the month was $200. c) One-twelfth of the insurance expired. d) An inventory count shows $100 of cleaning supplies on hand at July 31. e) Accrued but unpaid employee salaries were $500. Required: 1. Prepare and journalise all of the adjusting entries for Kristin's Maids Cleaning Service as at 31 July 2023