Please put together an unadjusted trial balance;

Post the following adjustments:

(a) Earned but unbilled fees at July 31 were $1,400

(b) Depreciation for the month was $200

(c ) One-twelfth of the insurance expired

(d) An inventory count showed $300 of cleaning supplies remaining on July 31

(e) Accrued but unpaid employee salaries were $500

Compile an adjusted trial balance.

*Most important is the preparation of the unadjusted and adjusted trial balance in the format of the first spreadsheet attached to this question*. Thank you very much for your help!

Journal # Date Accounts and Description Debit Credit Debit Credit 7/1/2010 Cash $18,000 Common Stock $18,000 Initial investment: Cash received for stock ownership 7/1/2010 Truck - Equipment 11000 Cash 4000 Bank Loan 7000 Purchase truck with cash and bank loan #3 7/3/2010 Cleaning Supplies 900 Accounts Payable 900 Purchased supplies on account 7/5/2010 Pre-paid Insurance 1800 Cash 1800 Paid annual premium for insurance policy - eff 7/1 #5 7/12/2010 Accounts Receivable 4800 Service Revenue 4800 Billing for cleaning services rendered 7/18/2010 Bank Loan 1500 Cash 1500 Loan payment on truck loan #7 7/18/2010 Accounts Payable 500 Cash 500 Payment to cleaning supplies vendor 7/20/2010 Salaries Expense 1700 Cash 1700 Payment of salaries #9 7/21/2010 Cash 1200 Accounts Receivable 1200 Collections of Accounts Receivable #10 7/25/2010 Accounts Receivable 1900 Service Revenue 1900 Billing for cleaning services rendered #11 7/31/2010 Gas & Oil Expense 500 Cash 500 Gas and Oil (expense) #12 7/31/2010 Dividend 800 Cash 800 Payment of dividend to shareholdersCash Accounts Receivable Pre-Paid Insurance Supplies Debit Credit Debit Credit Debit Credit Debit Credit (1) 18000 (5) 4800 (4) 1800 4000 (2) 1200(9) 1800 (4) (10) 1900 1500 (6) 5500 500 (7) 1700 (8) (9) 1200 500 (11) 800 (12) 8400 Equipment: Truck Accum. Depreciation Accounts Payable Bank Loan Debit Credit Debit Credit Debit Credit Debit Credit (2) 11000 200 (b) 900 (3) 7000 (2) (7) 500 (6) 1500 400 5500 Revenue Salaries Payable Gas & Oil Expense Salaries Expense Debit Credit Debit Credit Debit Credit Debit Credit 4800 (5) (11) 500 (8) 1700 1900 (101 6700 Insurance Expense Supplies Expense Depreciation Expense Income Summary Debit Credit Debit Credit Debit Credit Debit CreditUnadjusted Adjusted Account Beginnng Balance Trial Balance Adjusting Entries Trial Balance Debit Credit Debit Credit Debit Credit Debit Credit Cash Accounts Receivable Cleaning Supplies Prepaid Insurance Equipment Accumulated Deprec Accounts Payable Salaries Payable Bank Loan Common Stock Retained Earnings Dividends Service Revenue 0 Gas & Oil Expense Cleaning Supplies Exp Depreciation Expense Insurance Expense Salaries Expense