No. Date Account Titles and Explanation Debit Aug. 1. Salaries and Wages Expense 31 Salaries and Wages Payable Aug. 2. Utilities Expenses 31 3. 4. Accounts Payable Aug. Interest Expense 31 Aug- 31 Interest Payable Telephone and Internet Expense Accounts Payable 1,951 566 920 112 Credit 1,951 566 920 112