(1)
Services performed but unbilled and
uncollected at July 31 were $1,871.
(2)
Depreciation on equipment for the
month was $217.
(3)
One-twelfth of the insurance expired.
(4)
An inventory count shows $320 of
cleaning supplies on hand at July 31.
(5)
Accrued but unpaid employee salaries
were $446.
Post adjusting entries to the T-accounts.
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