Mike Greenberg opened Clean Window Washing Inc. on July 1, 2014. During July, the following transactions were completed.

July 1		Issued 12,366 shares of common stock for $12,366 cash.
1		Purchased used truck for $8,366, paying $2,092 cash and the balance on account.
3		Purchased cleaning supplies for $939 on account.
5		Paid $2,160 cash on a 1-year insurance policy effective July 1.
12		Billed customers $4,880 for cleaning services.
18		Paid $1,217 cash on amount owed on truck and $536 on amount owed on cleaning supplies.
20		Paid $2,040 cash for employee salaries.
21		Collected $1,699 cash from customers billed on July 12.
25		Billed customers $2,622 for cleaning services.
31		Paid $377 for maintenance of the truck during month.
31		Declared and paid $614 cash dividend.

Journalize the following adjustments.

(1)		Services performed but unbilled and uncollected at July 31 were $1,888.
(2)		Depreciation on equipment for the month was $181.
(3)		One-twelfth of the insurance expired.
(4)		An inventory count shows $320 of cleaning supplies on hand at July 31.
		Accrued but unpaid employee salaries were $444. (E) post adjusting entries to T account, (F )prepare an adjusted trial balance, (G) prepare income statement, reatained earnings for march and classified income balance sheet at march 31. (H) journalize and post closing entries and complete the closing process. (I) prepare a post closing trial balance.