The following note transactions occurred during the year for Zale Company:

Nov. 25 Zale issued a 120 -day, 12 percent note payable for \(\$ 9,000\) to Porter Company for merchandise.

Dec. 10 Zale's signed a 180 -day, \(\$ 7,200\) note at the bank at ten percent.

23 Zale's gave Dale, Inc., a \(\$ 9,000\), six percent, 60 -day note in payment of account.

Prepare the journal entries necessary to adjust the interest accounts at December 31.