Mike Greenberg opened Blue Window Washing Inc. on July 1, 2022. During July, the following transactions were completed. July 1 Issued 9,100 shares of common stock for $ 9,100 cash. 1 Purchased used truck for $6,080, paying $ 1,520 cash and the balance on account. 3 Purchased cleaning supplies for $ 680 on account. 5 Paid $ 1,320 cash on a 1-year insurance policy effective July 1. 12 Billed customers $ 2,810 for cleaning services performed, 18 Paid $ 760 cash on amount owed on truck and $ 380 on amount owed on cleaning supplies. 20 Paid $ 1,520 cash for employee salaries. 21 Collected $1,220 cash from customers billed on July 12. 25 Billed customers $ 1,900 for cleaning services performed. Paid $ 220 for maintenance of the truck during month. 31 31 Declared and paid $ 460 cash dividend. The chart of accounts for Blue 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 O for the amounts.) (1) Services performed but unbilled and uncollected at July 31 were $ 1,290. (2) Depreciation on equipment for the month was $ 140. (3) One-twelfth of the insurance expired. (4) A count shows $240 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $ 300. Prepare a retained earnings statement for July. (List items that increase retained earnings first.) BLUE WINDOW WASHING INC. Retained Earnings Statement $ > $