18. (10 points) Sage Kayaking markets kayak tours to clients vacationing in various locations in southeast Florida. In preparation for the upcoming season, Sage entered into the following transactions related to notes payable. Instructions: Prepare the journal entries to record the following events (OMIT EXPLANATIONS): Dec. 1 Purchased Ocean Kayaks for use as rentals by issuing a $15,000, 3-month, 6% note payable that is due March 1. Dec. 31 Recorded accrued interest for the Ocean Kayak note. Jan. 31 Recorded accrued interest for the Ocean Kayak note. Feb. 28 Recorded accrued interest for the Ocean Kayak note. Mar. 1 Paid principal and interest on the Ocean Kayak