E13-2: (Accounts and Notes Payable) The following are selected 2015 transactions of Darby Corporation. Sept. 1 - Purchased inventory from Orion Company on account for $50,000. Darby records purchases gross and uses a periodic inventory system. Oct. 1 - Issued a $50,000, 12-month, 8% note to Orion in payment of account. Oct. 1 - Borrowed $75,000 from the Shore Bank by signing a 12-month, zero-interest-bearing $81,000 -nate. Prepare journal entries for the selected transactions