92 The following data were taken from the records of Zainab Chocolate Factory for the year ended December 31, 2019. Jan2. Feb1 Mar31 Aprl July1 Sept.30 Purchased merchandise on account from LaBella Co., $180,000 terms 2/10, 1/30. Issued a 6%, 2 month, $180,000 note in payment of account. Accrued interest for 2 months on LaBella Co. note. Paid face value and interest on LaBella Co note. Purchased equipment from Sur Electronics paying $65,000 in cash and signing a 9%, 3 month, $240,000 note. Accrued interest for 3 months on Sur Electronic note. Paid face value and interest on Sur Electronic note. Borrowed $250,000 from the Dhofar Bank by issuing a 3 month, 12% interest- bearing note with a face value of $250,000 Recognized interest expense for 1 month on Dhofar Bank note. Zainab Chocolate Co. does not segregate sales and sales taxes, separately in its register. On Dec. 31 the register is $117,700, which includes a 7% sales taxes. Oct.1 Dec.1 Dec. 31 Dec. 31 Instructions: Prepare journal entries for the above transactions and events