The following are selected transactions of blanco company. blanco prepares financial statements quarterly.

jan.2 purchased merchandise on account from nunez company, $25,000, terms 3/10, n/30. (blanco uses the perpetual inventory system.)
feb.1 issued a 9%, 2-month, $25,000 note to nunez in payment of account.
mar.31 accrued interest for 2 months on nunez note.
apr.1 paid face value and interest on nunez note.
july 1 purchased equipment from marson equipment paying $11,000 in cash and signing a 10%, 3-month, $62,400 note.
sept.30 accrued interest for 3 months on marson note.
oct.1 paid face value and interest on marson note.
dec.1 borrowed $31,200 from the paola bank by issuing a 3-month, 8% note with a face value of $31,200.
dec.31 recognized interest expense for 1 month on paola bank note.
-prepare journal entries for the listed transactions and events.