July 1; Mr Elias invested birr 20,000 cash in the business. 1; Purchased used truck for birr 12,000, paying birr 4,000 cash and the remaining balance on account. 3; Purchased cleaning supplies for birr 2,100 on account. 5; Paid birr 3,600 cash on one-year insurance policy effective July 1. 12; Provided cleaning services of birr 5,900 for customers on account. 18; Paid birr 1,500 cash on amount owed on truck and birr 1,400 on amount owed on cleaning supplies. 20; Paid birr 4,500 cash for employee salaries. 21; Collected birr 4,400 cash from customers for credit service provided on July 12. 25; Provided cleaning services of birr 9,400 for customers on account. 31; Paid birr 400 for the monthly gasoline bill for the truck. 31; Mr Elias withdrew birr 1,200 cash for personal use. The chart of accounts for this Cleaning Service business contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated Depreciation-Equipment, No. 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 311 Elias Capitall, No. 332 Withdrawal/Drawing, No. 350 Income Summary, No. 400 Service Revenue, No. 533 Gasoline Expense, No. 531 Supplies Expense, No. 511 Depreciation Expense, No. 522 Insurance Expense, and No. 526 Salaries and Wages Expense. Instructions; (a) Journalize all the July transactions (b) Post the transactions. (c) Prepare a trial balance at July 31. (d) Prepare adjusting entries for the following adjustments and then post it. (1) Services performed but unrecorded and uncollected at July 31 were birr 3,300. Page 1 of 2 (2) Depreciation on equipment for the month was birr 500. (3) One-twelfth of the insurance expired. (4) An inventory count shows birr 560 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were birr 2,200. (e) Prepare profit/loss statement, statement of changes in equity and statement of financial position at July 31. (f) Journalize and post closing entries. (g) Prepare a post-closing trial balance at July 31.​