At January 1, 2021, Han Merchants had a balance in the Interest Payable account for several notes it had signed and given to su in exchange for outstanding accounts payable. The following table contains the details of the notes payable and the balance of th interest accrued on each note as at the end of the last fiscal year, December 31, 2020. Supplier Note Principal Interest Rate Issue Date Term Interest Accrued 1 Tessier Inc. $5,100 5% Nov. 1, 2020 3 months $42.50 2 Wolde Inc. 6,600 4.5% Nov. 30, 2020 5 months 24.75 3 Deng Inc. 9,000 6% Dec. 1, 2020 1 year 45.00 Total $112.25 All notes require that the interest be paid at the maturity of the note. All notes and interest were paid on time. Han prepares adjusting entries at the end of its calendar fiscal year. Additional transactions of 2021: Mar. 1 Oct. 30 Nov. 30 Signed a $11.400, one-year, 5% note to Lalonde Ltd. in settlement of an accounts payable. Interest is due at maturity. Signed a $5,100, three-month, 4.5% note to Hanover Ltd. in settlement of an accounts payable. Interest is due at maturity. Borrowed from RBC $10,500 cash in exchange for a two-year 6% note with interest due at maturity. # 2 3 Search or type URL % 5 6 7 8 W E R T S D F G H C - X C V B N M H Command K O P command option (a) Prepare all journal entries for Han Merchants for the above transactions and to record the on-time repayment of the notes payable that were outstanding as at December 31, 2020. (Round answers to 2 decimal places, e.g. 52.76. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation 2021 Feb. 1 Notes Payable - RBC Mar 1 Interest Payable Interest Expense Cash Accounts Payable Notes Payable-Lalonde Apr. 30 Notes Payable - Tessier Interest Payable Debit Search or type URL Credit & 3 4 5 6 7 8 9 W E R T S D F G H U X C V B N M 28 command K 0 H P } command option esc Question 20 of 21 < > Apr. 30 Notes Payable-Tessier Interest Payable Interest Expense Cash Oct. 30- Accounts Payable Notes Payable-Deng Nov. 30 Notes Payable-RBC Interest Payable Dec. 1 0 $ % 3 4 5 Search or type URL W E R T S D F G H Z X C T H on command 8 7 8 9 D B N M K H -/11 E command opti