Instructions (a) Journalize and post the July transactions (b) Prepare a trial balance at July 31 . (c) Journalize and post the following adjustments: 1. Earned but unbilled fees at July 31 was $1,500. 2. The truck has an estimated useful life of four years. 3. One-twelfth of the insurance expired. 4. An inventory count shows $700 of supplies on hand at July 31 . 5. Acerued but unpaid employee salaries were $800. 6. The note pavable has a 5.5% annual interest rate (e) Prepare the income statement and statement of owner's equity for July, and a classified (d) Prepare an adjusted trial balance. balance sheet at July 31,2014 . Of the note payable, $5,000 must be paid by July 1,2015 . (f) Journalize and post the closing entries. (g) Prepare a post-closing trial balance at July 31