Integrity Company has the following transactions. Prepare the journal entries in proper format.

• April 1, the company borrows $125,000 with a 90-day note at 4.5%. Prepare the entries for April 1 and June 30 when the note is repaid.

December cash sales are $52,000. The sales tax rate is 6%. Prepare the entry for the December sales.

• Integrity Company is the landlord. On October 31, the company collects $15,000 cash from a tenant renting office space in their building. This amount is for November, December and January rent. Prepare the journal entries for October 31 and December 31.

• Make a list of all liabilities used in this problem with their current balance as of December 31, 2019 (even if they have a zero balance).