Mike Greenberg opened Blue Spruce Window Washing Inc. on July 1, 2022. During July, the following transactions were completed, July 1 1 3 5 12 18 Issued 11,000 shares of common stock for $11,000 cash, Purchased used truck for $8,700, paying $2,200 cash and the balance on account Purchased cleaning supplies for $1,000 on account Paid $1.920 cash on a 1-year insurance policy effective July 1. Billed customers $3,900 for cleaning services performed Paid $1,000 cash on amount owed on truck and $600 on amount owed on cleaning supplies Paid $2,100 cash for employee salaries. Collected $1,400 cash from customers billed on July 12. Billed customers $2,500 for cleaning services performed. Paid $290 for maintenance of the truck during month. Declared and paid $600 cash dividend. 20 21 25 31 31 The chart of accounts for Blue Spruce 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, Depreciation Expense, Insurance Expense, and Salaries and Wages Expense. Journalize the following adjustments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) (1) (2) (3) Services performed but unbilled and uncollected at July 31 were $1,700. Depreciation on equipment for the month was $200. One-twelfth of the insurance expired. A count shows $350 of cleaning supplies on hand at July 31. Accrued but unpaid employee salaries were $300. (5) Debit Credit No. Date Account Titles and Explanation July (1) 31 (2) July 31 (3) July 31 July 31