2010 Jan 9- Purchased computer equipment at a cost of $10,000, signing a six month, 8% note payable for that amount. Jan 29- Recorded the week's sales of $67,000, three-fourth on credit, and one-fourth for cash. Sales amounts are subject to a 6% state sales tax. Feb 5- Sent the last week's sales tax to the state. Feb 28- Borrowed $210,000 on a four-year, 9% note payable that calls for $52,500 annual installment payments plus interest. Record the short-term and long-term portions of the note payable in two separate accounts. July 9- Paid the six-month, 8% note, plus interest, at maturity. Aug 31- Purchased inventory for $6,000, signing a six-month, 10% note payable. Dec 31- Accrued warranty expenses, which is estimated at 3% of sales of $601,000. Dec 31- Accrued interest on all outstanding notes payable. Make a separate interest accrual for each note payable. 2011 Feb 28- Paid the first installment and interest for one year on the four-year note payable. Feb 28- Paid off the 10% note plus interest at maturity. REQUIREMENT: Journalize the transactions in Brewton's general journal