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The Crane Corporation had the following opening trial balance at the beginning of its fiscal year, July 1,2021: During the month of July, the following selected transactions took place: July 2 Paid $1,440 for two months' rent in advance for July and August. 7 Purchased $220 of supplies on account. 14 Collected half of outstanding accounts receivable. 14 Collected half of outstanding accounts receivable. 15 Borrowed $1,100 from the bank for one year at an interest rate of 5%. 21 Received $990 cash from a customer for services to be performed in August. 28 Performed $1,400 of services to a customer on account. Additional information: 1. At July 31 , the company had performed $800 of services for a client that it had not billed or recorded. 2. Recorded rent expense for the month. 3. Supplies on hand at July 31 were $550. 4. The equipment has a five-year useful life and uses straight-line depreciation. 5. Interest is due on the bank loan on the first day of each following month, beginning August 1. 6. As at July 31 , the company owed $2,340 of salaries to its employees for the month just ended. 7. As at July 31 , the company had earned $1,980 of revenue that had been paid in advance. Prepare adjusting entries at July 31 , assuming the company prepares adjusting entries monthly. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) (To record adjusting entry for rent expense for the month paid in advance) July Supplies Expense Supplies (To record adjusting entry for supplies expense) July Depreciation Expense 31 560 Accumulated Depreciation - Equipment (To record depreciation expense) July No Entry No Entry (To record interest expense accrued but not paid) July 31 July No Entry No Entry (To record interest expense accrued but not paid) July 31 (To record salaries owed to employees) July 31 (To record revenue paid in advance) eTextbook and Media Additional information: 1. At July 31 , the company had performed $800 of services for a client that it had not billed or recorded. 2. Recorded rent expense for the month. 3. Supplies on hand at July 31 were $550. 4. The equipment has a five-year useful life and uses straight-line depreciation. 5. Interest is due on the bank loan on the first day of each following month, beginning August 1. 6. As at July 31 , the company owed $2,340 of salaries to its employees for the month just ended. 7. As at July 31, the company had earned $1,980 of revenue that had been paid in advance. The Crane Corporation had the following opening trial balance at the beginning of its fiscal year, July 1,2021 : Prepare adjusting entries at July 31, assuming the company prepares adjusting entries monthly. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)