Barton Corporation entered into the following transactions involving short-term liabilities during 2014 and 2015. Prepare journal entries to record these transactions for Barton Corporation. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). Round all amounts to the nearest cent. a. March 22: Barton Corporation purchased merchandise from Holden Corp. for $35,000 under credit terms of 2/30, n/60. . b. May 21 Gave Holden Corp. $16,000 cash and a $19,000, 30-day, 11% note to secure an extension on the past-due account. C. ? Paid the note to Holden Corp. at maturity. Paid the note to Canada Trust Bank at maturity. d. July 9: $31,000 was borrowed from Canada Trust Bank by signing a 12%, 90-day note. e. ? f. December 23: $36,000 was borrowed from TD Bank by signing a 12%, 30-day note. g. December 31: An adjusting entry of the accrual of interest on the note to TD Bank was recorded. h. ? The note to TD Bank was paid at maturity. Date General Journal Account/Explanation Page GJ1 F Debit Credit d. July 9: $31,000 was borrowed from Canada Trust Bank by signing a 12%, 90-day note. e. ? Paid the note to Canada Trust Bank at maturity. f. December 23: $36,000 was borrowed from TD Bank by signing a 12%, 30-day note. g. December 31: An adjusting entry of the accrual of interest on the note to TD Bank was recorded. h. The note to TD Bank was paid at maturity. Page GJ1 Date General Journal Account/Explanation F Debit Credit 7 Date Account/Explanation F Debit Credit