Barkers Baked Goods purchases dog treats from a supplier on February 2 at a quantity of 13,000 treats at $1 per treat. Terms of the purchase are 2/10, n/30. Barkers pays half the amount due in cash on February 28 but cannot pay the remaining balance due in four days. The supplier renegotiates the terms on March 4 and allows Barkers to convert its purchase payment into a short-term note, with an annual interest rate of 6 percent, payable in 9 months. Show the entries for the initial purchase, the partial payment, and the conversion. If an amount box does not require an entry, leave it blank. Feb. Merchandise Inventory 2 Accounts Payable 13,000 13,000 Feb. Accounts Payable 28 Cash Mar. Accounts Payable 4 Short-Term Notes Payable 00 00 00 00