Bramble Limited, which uses a perpetual inventory system, purchased inventory costing $$36,400$ on February $1$ by issuing a $3-$month

note payable bearing interest at $6\%,$ with interest and principal due on May $1.$ The company's year end is on March $31$ and the

company records adjusting entries only at that time.

$($a$)$

Prepare the journal entry to record the purchase of inventory on February $1.($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 $0$ for the amounts.

List debit entry before credit entry.$)$