The following are selected transactions of Oriole Company. Oriole prepares financial statements quarterly. Jan. 2 Purchased merchandise on account from Nunez Company, $28,800, terms 3/10, n/30. (Oriole uses the perpetual inventory system.) Feb. 1 Issued a 9%, 2-month, $28,800 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 $10,000 in cash and signing a 10%, 3-month, $68,400 note. Sept. 30 Accrued interest for 3 months on Marson note. Oct. 1 Paid face value and interest on Marson note. Dec. 1 Borrowed $26,400 from the Paola Bank by issuing a 3-month, 8% note with a face value of $26,400. Dec. 31 Recognized interest expense for 1 month on Paola Bank note. (a) Prepare journal entries for the listed transactions and events. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)