Described below are certain transactions of Sweet Corporation. The company uses the periodic inventory system.

1.		On February 2, the corporation purchased goods from Indigo Company for $66,400 subject to cash discount terms of 2/10, n/30. Purchases and accounts payable are recorded by the corporation at net amounts after cash discounts. The invoice was paid on February 26.
2.		On April 1, the corporation bought a truck for $53,000 from Sunland Motors Company, paying $4,000 in cash and signing a 1-year, 10% note for the balance of the purchase price.
3.		On May 1, the corporation borrowed $79,400 from Chicago National Bank by signing a $88,520 zero-interest-bearing note due 1 year from May 1.

List all debit entries before credit entries. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)