1) The Cart Company, whose year end is December 31 , entered into the following transactions relating to notes payable during 2023: Nov. 15 Purchased inventory costing $45,000 by signing a 60-day, 6% note payable. Dec. 1 Purchased additional inventory costing $30,000 by signing a 120-day, 7% note payable. Dec. 13 Gave a 180-day, $20,000 note payable at the bank at 7.5% for a cash loan. Prepare any necessary adjusting entries related to the above notes as of December 31, 2023