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

July 1		Issued 13,900 shares of common stock for $13,900 cash.
1		Purchased used truck for $9,280, paying $2,320 cash and the balance on account.
3		Purchased cleaning supplies for $1,040 on account.
5		Paid $2,040 cash on a 1-year insurance policy effective July 1.
12		Billed customers $4,290 for cleaning services performed.
18		Paid $1,160 cash on amount owed on truck and $580 on amount owed on cleaning supplies.
20		Paid $2,320 cash for employee salaries.
21		Collected $1,860 cash from customers billed on July 12.
25		Billed customers $2,900 for cleaning services performed.
31		Paid $340 for maintenance of the truck during month.
31		Declared and paid $700 cash dividend.

The chart of accounts for Indigo 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 $1,970.
(2)		Depreciation on equipment for the month was $210.
(3)		One-twelfth of the insurance expired.
(4)		A count shows $370 of cleaning supplies on hand at July 31.
(5)		Accrued but unpaid employee salaries were $460.

Cash
7/1	13,900	7/1	2,320
7/21	1,860	7/5	2,040
		7/18	1,740
		7/20	2,320
		7/31	340
		7/31	700
7/31 Bal.	6,300

Accounts Receivable
7/12	4,290	7/21	1,860
7/25	2,900
7/31	1,970
7/31 Bal.	7,300

Supplies
7/3	1,040	7/31	670
7/31 Bal.	370

Prepaid Insurance
7/5	2,040	7/31	170
7/31 Bal.	1,870

Equipment
7/1	9,280
7/31 Bal.	9,280

Accumulated Depreciation-Equipment
		7/31	210
		7/31 Bal.	210

Accounts Payable
7/18	1,740	7/1	6,960
		7/3	1,040
		7/31 Bal.	6,260

Salaries and Wages Payable
		7/31	460
		7/31 Bal.	460

Common Stock
		7/1	13,900
		7/31 Bal.	13,900

Retained Earnings
choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit amount	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Dividends
7/31	700	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Income Summary
choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit amount	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit amount	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Service Revenue
choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit amount	7/12	4,290
choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit amount	7/25	2,900
choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit amount	7/31	1,970
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Maintenance and Repairs Expense
7/31	340	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Supplies Expense
7/31	670	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Depreciation Expense
7/31	210	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Insurance Expense
7/31	170	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

Salaries and Wages Expense
7/20	2,320	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
7/31	460	choose a transaction date 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit amount
choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a debit balance	choose the end date of the accounting period 7/17/37/57/127/187/207/217/257/317/31 Bal.	enter a credit balance

eTextbook and Media

List of Accounts

Assistance Used

Prepare a post-closing trial balance at July 31.

INDIGO WINDOW WASHING INC. Post-Closing Trial Balance choose the accounting period July 31, 2022For the Year Ended July 31, 2022For the Months Ended July 31, 2022
	Debit	Credit
enter an account title	$enter a debit balance	$enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
enter an account title	enter a debit balance	enter a credit balance
	$enter a total for the debit column	$enter a total for the credit column

eTextbook and Media

List of Accounts