At January 1, 2021, Han Merchants had a balance in the Interest Payable account for several notes it had signed and given to suppliers in exchange for outstanding accounts payable. The following table contains the details of the notes payable and the balance of the interest accrued on each note as at the end of the last fiscal year, December 31, 2020. Supplier Tessier Inc. Wolde Inc. Deng Inc. 1 Note Principal $5,400 6,600 9,600 Interest Rate 5% 4.5% 6% Interest Accrued $45.00 Issue Date Nov. 1, 2020 Nov. 30, 2020 Dec. 1, 2020 Term 3 months 5 months 2 3 1 year 24.75 48.00 $117.75 Total 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 Signed a $11.100, 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 Nov. 30 Borrowed from RBC $10.500 cash in exchange for a two-year 6% note with interest due at maturity. 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, eg. 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 for the amounts. Record journal entries in the order presented in the problem.) Account Titles and Explanation Debit Credit Date 2021 Feb. 1 > > Dec. 1 > >