Prepare the following adjusting entries at August 31 for Walgreens.

(a)		Interest on notes payable of $320 is accrued.
(b)		Services performed but unbilled total $1,321.
(c)		Salaries and wages earned by employees of $675 have not been recorded.
(d)		(d)Bad debt expense for year is $896 .

No. Account Titles and Explanation (a) (b) (c) (d) Debit Credit