Below are selected transactions for Nestor Company. Prepare journal entries for each transaction. Nestor Company's fiscal year end is December 31+ MUST SHOW ALL YOUR WORK! IF NECESSARY, ROUND AMOUNTS TO NEAREST DOLLAR. Date Transaction Description 03/01/2021 Borrowed from Brighton Bank by issuing a $60,000,8% note due on 03/01/2022. 05/01/2021 Issued a $25,000. 3-month note to Eel Company for a machine. Eel discounted the note at 6%. 08/01/2021 Paid Eel Company the amount due. 12/31/2021 Accrued interest on the Brighton Bank note. 03/01/2022 Repaid the amount borrowed from Brighton Bank including interest. Date Accounts and Explanation Debit Credit