Unit 3 Assignment:

From the results of last week's assignment,

SET UP an unadjusted trial balance;

Post the following adjustments:

(a) Earned but unbilled fees at July 31 were $1,400

(b) Depreciation for the month was $200

(c ) One-twelfth of the insurance expired

(d) An inventory count showed $300 of cleaning supplies remaining on July 31

(e) Accrued but unpaid employee salaries were $500