Journalize the following adjustments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (1) Services performed but unbilled and uncollected at July 31 were $1,828. (2) Depreciation on equipment for the month was $188. (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 $438. The total insurance was 2160.