select "No Entry" for the account titles and enter O for the amounts.) (1) Services performed but unbilled and uncollected at July 31 were $1,560. (2) Depreciation on equipment for the month was $170. (3) One-twelfth of the insurance expired. (4) A count shows $290 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $370