5. Prepare journal entries for all the preceding transactions and events. (Do not round your intermediate calculations.) Journal entry worksheet 45678 Purchased $38,000 of merchandise on credit from Locust, terms n/30. Note: Enter debits before credits. Journal entry worksheet Replaced the April 20 account payable to Locust with a 90 -day, 9%,$35,000 note payable along with paying $3,000 in cash. Note: Enter debits before credits. Journal entry worksheet 8 Borrowed $57,000 cash from NBR Bank by signing a 120-day, 11\%, $57,000 note payable. Note: Enter debits before credits. Journal entry worksheet Paid the amount due on the note to Locust at the maturity date. Note: Enter debits before credits. Journal entry worksheet 78 Paid the amount due on the note to NBR Bank at the maturity date. Note: Enter debit: before credits. Journal entry worksheet Borrowed $30,000 cash from Fargo Bank by signing a 60 -day, 6%,$30,000 note payable. Note: Enter debits before credits. Journal entry worksheet 12 Recorded an adjusting entry for accrued interest on the note to Fargo Bank. Note: Enter debits before credits. Journal entry worksheet