Oriole computer services began operations in july $2022.$at the end kf the month $,$the company prepares monthlt financial statements.its has the following information for the month

$1.$at july $31$ the compmay owned employees $1400$$ in salaries that company will pay in august

$2.$on july $1,$the comonay borrrowed $22,200$$ from a local bank kn a $10$ year note.the annual interest rate is $12\%.$ Interest is paid annually

$3.$service revenue unrecorded in july totaled $2,400$$

prepare the adjusting entries needed at jult $31,2022$