Selected accounts of Sunland Company are as follows. 7/31 Supplies Expense 900 Supplies 7/1 Bal. 1,600 7/31 900 7/10 650 7/31 7/15 7/31 Accounts Receivable 400 Salaries and Wages Expense 1,500 1,500 Salaries and Wages Payable 7/31 1,500 Unearned Service Revenue 7/31 1,400 7/1 Bal. 1,100 7/20 1,700 Service Revenue 7/14 2,400 7/31 1,400 7/31 400 (a) After analyzing the accounts, journalize the July transactions. (Hint: July transactions were for cash.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Y Account Titles and Explanation Debit Credit (b) After analyzing the accounts, journalize the adjusting entries that were made on July 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record supplies used) v (To record accrued revenue) (To record accrued salaries) (To record revenue earned) Debit Credit