Crane Corporation sells rock-climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last. part of 2025, Crane had the following transactions related to notes payable. Sept. 1 Issued a $14,400 note to Pippen to purchase inventory. The 3 -month note payable bears interest of 7% and is due December 1 . (Crane uses a perpetual inventory system.) Sept.30 Recorded accrued interest for the Pippen note. Oct. 1 Issued a $18,000,10%,4-month note to Prime Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1. Oct.31 Recorded accrued interest for the Pippen note and the Prime Bank note. Nov. 1 Issued a $30,000 note and paid $8,300 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 8% 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. Dec.31 Recorded accrued interest for the Prime Bank note and the vehicle note: Date Account Titles and Explanation Debit Credit sept1v Ifwentory Notes Payable sept.30 v Interest Expense Interest Payable 84 Jct. 1 Equipment Noter Payable xct31 Interest Expenset 234 Interest Payable 234 Vov 1 Equipment Cash Notes Payable interest Expense Interest payabie ec1 Notes Payable lnterest Payable Cash sec31 Interest Expense Interest Payable Notes Payable Interest Payable Interest Expense Show the balance sheet presentation of notes payable and interest payable at December 31