a. Received a $700 utility bill for electricity usage in July to be paid in August. b. Owed wages to 10 employees who worked three days at $200 each per day at the end of July. The company will pay employees at the end of the first week of August. c. On July 1, loaned money to an employee who agreed to repay the loan in one year along with $1,800 for one full year of interest. No interest has been recorded yet. Journal Entry Worksheet Record the receipt of a $600 utility bill for electricity usage In December to be paid In January 2014.