Exercise 4 The following are selected transactions of Wyrick Company. Wyrick prepares financial statements quarterly. Jan. 2 Purchased merchandise on account from Ogleby Company, $18,000, terms 2/10, n/30. Feb. 1 Issued a 10%, 2-month, $18,000 note to Ogleby in payment of account. Mar. 31 Accrued interest for 2 months on Ogleby note. Apr. 1 Paid face value and interest on Ogleby note. Dec. 1 Borrowed $20,000 from the Associated Bank by issuing a 3-month, 12%-interest-bearing note with a face value of $20,000. Dec. 31 Recognized interest expense for 1 month on Associated Bank note. Instructions Prepare journal entries for the above transactions and events