Cullumber Corporation sells rock-climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last part of 2025, Cullumber 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 6% and is due December 1. (Cullumber uses a perpetual inventory system.) Sept. 30 Oct. 1 Recorded accrued interest for the Pippen note. Issued a $20,400,8%, 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 Nov. 30 Dec. 1 Issued a $25,200 note and paid $8,500 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. Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note. Paid principal and interest on the Pippen note. Dec. 31 Recorded accrued interest for the Prime Bank note and the vehicle note. Prepare journal entries for the transactions noted above. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Sept. 1 Account Titles and Explanation Inventory Notes Payable Sept. 30 Interest Expense Oct. 1 > Interest Payable Equipment Notes Payable Oct. 31 Interest Expense Nov. 1 > Interest Payable Equipment Notes Payable Cash Debit 14400 72 20400 208 33700 Credit 14400 72 20400 208 25200 8500 Cash Nov. 30 Interest Expense Interest Payable Dec. 1 Notes Payable Dec. 31 Interest Payable cash Interest Expense Interest Payable 376 14400 216 304 8500 376 14616 304 Post the above entries to the Notes Payable, Interest Payable, and Interest Expense accounts. (Post entries in the order of journal entries posted in the previous part of the question.) Notes Payable > > Interest Payable > > > > > > Interest Expense > >