6. On December 1, 2018, Westbury Technology borrowed $42.000 cash from Quantum Bank under noncommitted short-term line of credit arrangement. Westbury issued a six-month, 6% promissory note. All of the interest was payable at maturity. Westbury's fiscal period is the calendar year Prepare the adjusting entry for the note by Westbury on December 31, 2018 Date Account PR Debit Credit 1 Interst exp I payable 210 210 7. In 2018, Lawson Company recorded a $210,000 liability for vacation pay that its employees had earned but not taken during the year (by debiting Wages Expense and crediting Liability --- compensated future absences). Employees received a 4% raise in 2019. Complete the amounts in the 2019 journal entry to summarize the fact that employees took all the vacation owed to them from 2018 in 2019 Date PR Credit iability Debit 210,000 8,400 con | 2181400 8. Cantrell Restaurant opened in 2018 sold gift certificates that year totaling $15,200. All but $3.900 those certificates were presented for redemption during 2018. Prepare the journal entry for 2018 that summarizes the redemption of the gift certificates. Date Account PR Debit Credit I Deferred revenue 11, 300 sales revenue | 11,300