Mike Greenberg opened Swifty Window Washing Inc. on July 1, 2025. During July, the following transactions were completed. July 1 Issued 14,200 shares of common stock for $14,200 cash. 1 Purchased used truck for $9,440, paying $2,360 cash and the balance on account. 3 Purchased cleaning supplies for $1,060 on account. 5 Paid $2,160 cash on a 1-year insurance policy effective July 1. 12 Billed customers $4,370 for cleaning services performed. 18 Paid $1,180 cash on amount owed on truck and $590 on amount owed on cleaning supplies. 20 Paid $2,360 cash for employee salaries. 21 Collected $1,890 cash from customers billed on July 12. 25 Billed customers $2,950 for cleaning services performed. 31 Paid $340 for maintenance of the truck during month. 31 Declared and paid $710 cash dividend. The chart of accounts for Swifty 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. (List all debit entries before credit entries. 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 $2,010. 2. Depreciation on equipment for the month was $210. 3. One-twelfth of the insurance expired. 4. A count shows $380 of cleaning supplies on hand at July 31 . 5. Accrued but unpaid employee salaries were $470. No. Date Account Titles and Explanation 1. July 31a 2. July 31 3. July 4. July 31 5. 31