Cullumber Corporation sells rock-climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last part of 2022 Cullumber had the following transactions related to notes payable. Sept. 1 Issued a $15,600 note to Pippen to purchase inventory. The 3-month note payable bears interest of 7% and is due December 1. (Cullumber uses a perpetual inventory system.) Sept. 30 Recorded accrued interest for the Pippen note. Oct. 1 Issued a $18,000, 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. Recorded accrued interest for the Pippen note and the Prime Bank note. Oct. 31 Issued a $25,200 note and paid $8,100 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing Nov. 1 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. Nov. 30 Dec. 1 Dec. 31 Recorded accrued interest for the Prime Bank note and the vehicle note. Your answer is partially correct Prepare journal entries for the transactions noted above. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Sept. 1 15600 Inventory Notes Payable 15600 Sept. 30 Interest Expense 91 Interest Payable 91 Oct. 1 Equipment 18000 Notes Payable 18000 Oct. 31 Interest Expense 120 Interest Payable 120 Account Titles and Explanation Date Debit Credit Sept. 1 Inventory 15600 Notes Payable 15600 Sept. 30 Interest Expense 91 Interest Payable 91 Oct. 1 Equipment 18000 Notes Payable 18000 Oct. 31 Interest Expense 120 Interest Payable 120 Nov. 1 33300 Equipment 25200 Notes Payable Cash 8100 Nov. 30 Interest Expense 211 Interest Payable 211 Dec. 1 Notes Payable 15600 Interest Payable 273 Cash 15873 Dec. 31 Interest Expense 288 Interest Payable 288