Selected accounts of Tabor Company are shown below.

Supplies Expense

7/31

800

Supplies

7/1 Bal.

1,100

7/31

800

7/10

650

Accounts Receivable

7/31

500

Salaries and Wages Expense

7/15

1,200

7/31

1,200

Salaries and Wages Payable

7/31

1,200

Unearned Service Revenue

7/31

1,150

7/1 Bal.

1,500

7/20

1,000

Service Revenue

7/14

2,000

7/31

1,150

7/31

500

Instructions

After analyzing the accounts, journalize (a) the July transactions and (b) the adjusting entries that were made on July 31.