3.On October 1, 2018, Pastina signed a $57,000 note that requires interest to paid annually on September 30 at 12% and will have principal due in 10 years.

Note: Enter debits before credits.

4.On March 1, 2018, the company lent $27,000. The note required principal and interest at 8% be paid on February 28, 2019.

Transaction	General Journal	Debit	Credit
3	Interest expense	?
	Interest payable		?
4	interest receivable	?
	interest revenue		?

5.On April 1, 2018, the company paid $6,840 for a two-year fire insurance policy and debited the entire amount to insurance expense.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
5	Prepaid insurance	?
	Insurance expense		?

6.Supplies on hand at December 31, 2018 were $700.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
6	Supplies expense	?
	Supplies		?