Prepare the following adjusting entries at August $31$ for Walgreens.

$($a$)$ Interest on notes payable of $$307$ is accrued.

$($b$)$ Services performed but unbilled total $$1,468.$

$($c$)$ Salaries and wages earned by employees of $$754$ have not been recorded.

$($d$)$ Bad debt expense for year is $$942.$