Current Attempt in Progress

Andy Roddick is the new owner of Metlock Computer Services. At the end of August $2025,$ his first month of ownership, Roddick is trying to prepare monthly financial statements. Below is some information related to unrecorded expenses that the business incurred during August.

At August $31,$ Roddick owed his employees $$1,956$ in wages that will be paid on September $1.$

At the end of the month, he had not yet received the month's utility bill. Based on past experience, he estimated the bill would be approximately $$639.$

On August $1,$ Roddick borrowed $$31,200$ from a local bank on a $15$year mortgage. The annual interest rate is $8\%.$

A telephone bill in the amount of $$113$ covering August charges is unpaid at August $31.$

Prepare the adjusting journal entries as of August $31,2025,$ suggested by the information above. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$