Journalize the following adjustments. a. Services performed but unbilled and uncollected

Journalize the following adjustments. a. Services performed but unbilled and uncollected at July 31 were $1,500.
b. Depreciation on equipment for the month was $160.
c. One-twelfth of the insurance expired.
d. A count shows $280 of cleaning supplies on hand at July 31.
e. Accrued but unpaid employee salaries were $350.