RECORD THE JOURNAL ENTRIES IN THE ORDER PRESENTED IN THE PROBLEM

River Consultants records adjustments monthly. Adjustment data for the month of July are as follows:

1.		Expiry of insurance coverage (see July 4 transaction)
2.		Adjustment of prepaid rent (see July 5 transaction)
3.		Supplies used, $1,300 (see July 6 transaction)
4.		Equipment depreciation, using the straight-line method of depreciation (see July 6 transaction)
5.		Accrual of interest on bank loan (see July 6 transaction)
6.		Salaries for the second half of July, $11,100, to be paid on August 1
7.		Estimated utilities expense for July, $800 (invoice to be received in August)