Jill K Inc. entered into the following transactions during the month of September 2020: Sept. 1 Purchased inventory costing $48,000 with GST of 5% by signing an 8-month, 6% note payable. Sep. 10 Purchased inventory costing $80,000 with GST of 5% by signing a 2-year, 7% note payable. Sep. 15. Made sales in the amount of $120,000 on account, with GST of 5%. Sep. 30. Remitted GST to Receiver General. Required: a. Prepare journal entries to record the above transactions. b. Assuming Jill K Inc. has a September 30th year end, prepare any adjusting entries needed for the accrued interest on notes payables (use 365 days as denominator and show your calculation)