Carla Vista Company has a September 30 fiscal year end and prepares adjusting entries on an annual basis. The trial balance included the following selected accounts:

Accumulated depreciation		$4,650
Depreciation expense		0
Interest expense		3,400
Interest payable		0
Interest receivable		0
Interest revenue		0
Salaries expense		155,000
Salaries payable		0

Additional information for its September 30, 2021, year-end adjustments:

1.		Carla Vista has a two-year, 3.5% note receivable for $4,800 that was issued on April 1, 2021. Interest is payable every six months, on October 1 and April 1. Principal is payable at maturity. Carla Vista collected the correct amount on October 1, 2021.
2.		Accrued salaries as at September 30, 2021, were $2,300. Payroll totalling $2,830 was paid on October 2, 2021.
3.		Carla Vista has a five-year, 5% note payable for $81,600 issued in 2019. Interest is payable quarterly on January 31, April 30, July 31, and October 31 each year. Carla Vista paid the correct amounts in 2021.
4.		Depreciation expense for the year ended September 30, 2021, was $4,650.

1) Prepare the journal entry to record the cash transactions that occurred in October 2021.

2) Post to T accounts