Javier computer services began operations in July 2017. At the end of the company prepares monthly financial statements. It has the following information for the month. 1. At July 31, the company owed employees $1,400 in salaries that the company will pay in August. 2. On July 1, the company borrowed $22,000 from a local bank on a 10-year note. The annual interest rate is 12%. 3. Service revenue unrecorded in July totalled $1,800. Prepare the adjusting entries needed at July 31, 2017