please Journalize adjusting entries from the following data:

Heidi Jara opened Culver's Cleaning Service on July $1,2022.$ During July, the following transactions were completed.

July $1$ Stockholders invested $$20,200$ cash in the business in exchange for common stock.

$1$ Purchased used truck for $$9,100,$ paying $$3,800$ cash and the balance on account.

$3$ Purchased cleaning supplies for $$1,900$ on account.

$5$ Paid $$1,680$ cash on a $1-$year insurance policy effective July $1.$

$12$ Billed customers $$4,500$ for cleaning services.

$18$ Paid $$1,600$ cash on amount owed on truck and $$1,400$ on amount owed on cleaning supplies.

$20$ Paid $$2,600$ cash for employee salaries.

$21$ Collected $$3,500$ cash from customers billed on July $12.$

$25$ Billed customers $$5,900$ for cleaning services.

$31$ Paid $$360$ for the monthly gasoline bill for the truck.

$31$ Paid a $$5,600$ cash dividend.

The chart of accounts for Culver's Cleaning Service contains the following accounts: No$.101$ Cash, No$.112$ Accounts Receivable, No$.$

$126$ Supplies, No$.130$ Prepaid Insurance, No$.157$ Equipment, No$.158$ Accumulated Depreciation$-$Equipment, No$.201$ Accounts

Payable, No$.212$ Salaries and Wages Payable, No$.311$ Common Stock, No$.320$ Retained Earnings, No$.332$ Dividends, No$.350$ Income

Summary, No$.400$ Service Revenue, No$.631$ Supplies Expense, No$.633$ Gasoline Expense, No$.711$ Depreciation Expense, No$..$

Insurance Expense, and No$.726$ Salaries and Wages Expense.