III. Chu Industries began operations in 2021. The following selected transactions occurred from September 2021 through March 2022. Chu's fiscal year ends on December 31. 2021: (A) On October 1, Chu borrowed $8,000,000 cash and issued a 5-month promissory note with 10% interest payable at maturity. (B) Chu received $3,000 of refundable deposits in December for reusable containers. (C) For the September through December period, sales on credit totaled $5,000,000. The state sales tax rate is 4% and 75% of sales are subject to sales tax (so, remaining 25% are non-taxable) (D) On December 31, 2021, Chu recorded accrued interest on the $8,000,000 note. 2022: (E) Chu paid the promissory note on the March 1 due date. (F) Half of the storage containers are returned in March, with the other half expected to be returned over the next 6 months. Required: Prepare the appropriate journal entries for the 2021/2022 transactions. Write "None" if no journal entry is needed