In reviewing the accounts on September 30, 2020, for the year just ended, Geek Designers discovered the following:

a. The September cell phone bill for $465 was unpaid and unrecorded at September 30. It will be paid on October 5.

b. Accrued wages at September 30 totalled $82,500. On October 9, the first biweekly payday of October, $115,000 was paid to employees representing the seven days accrued on September 30 plus the first three working days in October.

c. On September 30, $1,650 of cable charges were accrued regarding the past two months of usage that were not recorded or paid. This amount was paid on October 2.

d. Interest of $1,220 had accrued on the bank loan as at September 30. It is to be paid on October 2.

e. $1,675 of property taxes covering September were accrued on September 30. This amount was paid on October 15.

Required

Using the information provided above, prepare the annual adjusting journal entries at September 30 along with the appropriate subsequent cash entries.