(1) Earned but unbilled fees at July 31 were $1,300.
(2) Depreciation on equipment for the month was $200.
(3) One-twelfth of the insurance expired.(4) An inventory count shows $100 of cleaning supplies on hand at July 31.
(5) Accrued but unpaid employee salaries were $500.(d) Prepare the income statement and a retained earnings statement for July, and a classified balance sheet at July 31, 2008.(e) Journalize and post the adjusting entries. Use page J2 for the journal.(f ) Journalize and post the closing entries, and complete the closing process. Use page J3 for the journal.(g) Prepare a post-closing trial balance at July 31.