Ferdie Sports Authority purchased inventory costing $4,000 by signing a 8% short-term note payable. The purchase occurred on September 30, 20X0. Ferdie pays annual interest each year on September 30. Journalize the company's (a) purchase of inventory, (b) accrual of interest expense on June 30, 20X1, which is the year-end, and (c) payment of the note plus interest on September 30, 20X1. (a) Joumalize the company's purchase inventory. (Record debits first, then credits. Explanations are not required. Leave unused cells blank.) Journal Entry Accounts Debit Credit Date September 30 (b) Joumalize the company's accrual of interest expense on June 30, 20X1. Journal Entry Date Accounts Debit Credit June 30 (c) Journalize the company's payment of the nole plus interest on September 30, 20X1. Journal Entry Accounts Date Debit Credit September 30