3. Below are selected liability transactions for Caribbean Dreams during the fiscal year ended Dec 31, 2021. Journalize the transactions. Jan 16 Purchase office supplies $9,000 on account from Gitz. Feb 10 Apr 11 Issued a 60 days 10% discounted note for $9,000 to Gitz to settle the account. Paid Gitz the amount due on the note of Feb 10. May 8 June 3 July 2 Sept 1 Dec 31 Sold machinery $70,000 on account and provided customers with warranty of 5%. Record (i) the sale (exclude the cost of merchandise sold) and (ii) the warranty given to customers. Borrowed a $15,000 loan from Belize Bank by issuing a 90 day, 8% interest bearing note. Gave a customer cash for $125 to satisfy a warranty claim. Paid Belize Bank on the note issued June 3. Employees accrued vacation pay for the year is $10,000.