Jean Karns is the new owner of Jean's Computer Services. At the end of July $2025,$ her first month of ownership, Jean is trying to prepare monthly financial statements. She has the following information for the month.

At July $31,$ Jean owed employees $$1,100$ in salaries that the company will pay in August.

On July $1,$ Jean borrowed $$20,000$ from a local bank on a $1-$year note. The annual interest rate is $9\%.$ Interest will be paid with the note at maturity.

Service revenue unrecorded in July totaled $$1,600.$

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

Debit

Credit

$1.$

$2.$

$3.$