Helen Martin is the new owner of Helen's Computer Services. At the end of July 2025, her first month of ownership, Helen is trying to prepare monthly financial statements. She has the following information for the month 1 At July 31, Helen owed employees $1.700 in salaries that the company will pay in August. 2 On July 1, Helen borrowed $21,000 from a local bank on a 1-year note. The annual interest rate is 8%. Interest will be paid with the note at maturity. 3 Service revenue unrecorded in July totaled $1,750. Prepare the adjusting entries needed at July 31, 2025. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation 1. Debit Credit 2 3. Service Revenue