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