Jan. 2 Purchased merchandise on account from Nan Company, w39,000, terms 2/10, n/30. (Bramble uses the perpetual inventory system.) Feb. 1 Issued a 9%,2-month, $39,000 note to Nan in payment of account. Mar. 31 Accrued interest for 2 months on Nan note. Apr. 1 Paid face value and interest on Nan note. July 1 Purchased equipment from Ji-yoo Equipment paying W11,000 in cash and signing a 10\%, 3-month, w51,600 note. Sept. 30 Accrued interest for 3 months on Ji-yoo note. Oct. 1 Paid face value and interest on Ji-yoo note. Dec. 1 Borrowed W34,800 from the Wonju Bank by issuing a 3-month, 8% note with a face value of W34,800. Dec. 31 Recognized interest expense for 1 month on Wonju Bank note. Prepare iournal entries for the listed tranucions and events. Fonft eccount thles are cutonotically indented a wen anount b the occount trilic and enter Ofor the amounts. Post to the accounts Notes Payable, Interest Payable, and Interest Expense. (Post entries in the order of journal entries presented in the previous part.) Show the statement of financial position presentation of notes and interest payable at December 31