Mike Greenberg opened Bramble Window Washing Inc. on July 1, 2022. During July, the following transactions were completed.

July 1		Issued 9,400 shares of common stock for $9,400 cash.
1		Purchased used truck for $6,240, paying $1,560 cash and the balance on account.
3		Purchased cleaning supplies for $700 on account.
5		Paid $1,440 cash on a 1-year insurance policy effective July 1.
12		Billed customers $2,890 for cleaning services performed.
18		Paid $780 cash on amount owed on truck and $390 on amount owed on cleaning supplies.
20		Paid $1,560 cash for employee salaries.
21		Collected $1,250 cash from customers billed on July 12.
25		Billed customers $1,950 for cleaning services performed.
31		Paid $230 for maintenance of the truck during month.
31		Declared and paid $470 cash dividend.

The chart of accounts for Bramble Window Washing contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated DepreciationEquipment, 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 0 for the amounts.)

(1)		Services performed but unbilled and uncollected at July 31 were $1,330.
(2)		Depreciation on equipment for the month was $140.
(3)		One-twelfth of the insurance expired.
(4)		A count shows $250 of cleaning supplies on hand at July 31.
(5)		Accrued but unpaid employee salaries were $310.

Post adjusting entries to the T-accounts.

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