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(a) Journalize and post the July transactions. Use page J1 for the journal.(b) Prepare a trial balance at July 31 on a worksheet.(c) Enter the following adjustments on the worksheet, and complete the worksheet.(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 classifiedbalance 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 thejournal.(g) Prepare a post-closing trial balance at July 31.(b) Trial balance totals$25,700(d) Net income $3,050Total assets $23,350(g) Trial balance totals$23,550
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