2012 Apr. 20 Purchased $37,000 of merchandise on credit from Locust, terms are 1/10, n/30. Tyrell uses the perpetual inventory system. May 19 Replaced the April 20 account payable to Locust with a 90-day, $35,000 note bearing 9% annual interest along with paying $2,000 in cash. July 8 Borrowed $57,000 cash from National Bank by signing a 120-day, 11% interest-bearing note with a face value of $57,000. __?__ Paid the amount due on the note to Locust at the maturity date. __?__ Paid the amount due on the note to National Bank at the maturity date. Nov. 28 Borrowed $27,000 cash from Fargo Bank by signing a 60-day, 7% interest-bearing note with a face value of $27,000. Dec. 31 Recorded an adjusting entry for accrued interest on the note to Fargo Bank. 2013 __?__ Paid the amount due on the note to Fargo Bank at the maturity date.

I need help with the problems in the pictures

Determine the interest expense to be recorded in the adjusting entry at the end of 2012. (Do not round your intermediate calculations. Use 360 days a year.)Determine the interest expense to be recorded in 2013. (Do not round your intermediate calculations. Use 360 days a year.) Prepare journal entries for all the preceding transactions and events for years 2013. (Do not round your intermediate calculations. Use 360 days a year.)