Carla Vista Corporation sells rock climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last part of 2022. Carla Vista had the following transactions related to notes payable. Sept. 1 Issued a $16,800 note to Pippen to purchase inventory. The 3-month note payable bears interest of 6% and is due December 1 (Carla Vista uses a perpetual inventory system.) Sept. 30 Recorded accrued interest for the Pippen note. Oct 1 Issued a $20,400, 10%, 4-month note to Prime Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1. Recorded accrued interest for the Pippen note and the Prime Bank note. Nov. 1 Issued a $28,800 note and paid $8.600 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. This note bears interest of 6% and matures in 12 months. Nov. 30 Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note. Dec 1 Paid principal and interest on the Pippen note. Recorded accrued interest for the Prime Bank note and the vehicle note. Oct. 31 Dec. 31 Date Account Titles and Explanation Debit Credit pt. 1 Inventory 16800 Notes Payable 16800 pt. 30 Interest Expense 84 Interest Payable 84 ct. 1 Equipment 20400 20400 Notes Payable Interest Expense ct. 31 254 Interest Payable 254 ov. 1 Equipment 37400 8600 Cash Cash 8600 28800 Notes Payable 30 Interest Expense 398 398 Interest Payable Interest Payable Notes Payable Cash 314 31 Interest Expense 314 Interest Payable Notes Payable 16800 9/1 16800 12/1 20400 10/1 28800 11/1 66000 12/31 Bal Interest Expense 84 9/30 10/31 254 398 11/30 12/31 314 12/31 Bal. 1050 Interest Payable 12/31 Bal 1050 Interest Payable 12/1 252