1. Rawal Automotive Services began operations on August 1, 2019, in Karachi, Pakistan. At the end of August 2019, management attempted to prepare monthly financial statements. The following information relates to August. (Amounts are in Rp, Pakistani rupee.)

1. At August 31, the company owed its employees Rp 8,000 in salaries and wages that will be paid on September 1.
2. On August 1, the company borrowed Rp 300,000 from a local bank on a 15-year mortgage. The annual interest rate is 10%.
3. Revenue for services performed but unrecorded for August totaled Rp 11,000.

Instruction: Prepare the adjusting journal entries and ledger T-accounts needed at

August 31, 2017.