Put It into Practice LO 2.3 Adjusting Entries and Their Effects on the Trial Balance Instructions

a.Journalize the following adjustments.

1.Services performed but unbilled and uncollected at July 31 were $1,700.

2.Depreciation on equipment for the month was $180.

3.One-twelfth of the insurance expired.

4.A count shows $320 of cleaning supplies on hand at July 31.

5.Accrued but unpaid employee salaries were $400.

b.Show the effects on the trial balance to prepare an adjusted trial balance.