The ledger of Whispering Winds Corp. on July $31,2022,$ includes the following selected accounts before adjusting entries have been

prepared.

Debit

Credit

Supplies

$$23,520$

Prepaid Rent

$3,528$

Buildings

$245,000$

Accumulated Depreciation$-$Buildings

$$137,200$

Unearned Service Revenue

$11,270$

An analysis of the company's accounts shows the following.

Supplies on hand at the end of the month totaled $$18,228.$

The balance in Prepaid Rent represents $4$ months of rent costs.

Employees were owed $$3,038$ related to unpaid and unrecorded salaries and wages.

Depreciation on buildings is $$5,880$ per year.

During the month, the company satisfied obligations worth $$4,606$ related to the Unearned Services Reven

Unpaid and unrecorded maintenance and repairs costs were $$2,254.$

Prepare the adjusting entries at July $31$ assuming that adjusting entries are made monthly. $($Credit account titles are automatically

indented when the amount is entered. Do not indent manually.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

July $31$

July $31$

July $31$

July $31$