The chart of accounts for Callebaut Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated DepreciationEquipment, No. 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 213 Interest payable, No. 214 Income Tax Payable, No. 221 Unearned Service Revenue, No. 231 Notes Payable, No. 311 Share CapitalOrdinary, No. 320 Retained Earnings, No. 332 Dividends, No. 350 Income Summary, No. 400 Service Revenue, No. 633 Gasoline Expense, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, No. 726 Salaries and Wages Expense, No. 727 Interest Expense and No. 728 Income tax expense. (a) Journalize the July transactions. (b) Prepare a trial balance at July 31. (c) Journalize adjusting entries with the following information and prepare the adjusted trial balance at July 31: (1) Services performed but unbilled and uncollected at July 31 were $3,300. (2) Equipment worth $12,000 has a useful life of 20 years, to be depreciated using straight line method. (3) Record the insurance expired for the month of July. (4) A supplies count shows $560 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $2,200. (6) One month of cleaning service provided to Fat Choi Ltd. The service is evenly provided over the 8 months. (7) Record the interest expense for the note payable issued on 1 July. (8) The companys CPA estimates that income taxes expense for July is $1,500. (d) Prepare the income statement and retained earnings statement for July and a statement of financial position at July 31.