Journal entries for liabilities Gilman Corporation has a calendar year end. 2018 December 1, Gilman Corporation borrowed $20,000 on a 90-day, 6% note. Please record the issuance of the note. 1, 2. December 5, an equipment was bought for $50,000 on credit Gilman Corporation also paid additional $300 delivery charge for the purchase 3. During the December, the company sold 5,000 12-month annual magazine subscriptions at a rate of $60 each. Please record the sale of the subscriptions. 4. December 31. prepare the entry to record the accrual of interest at year end for the note issued on Deoember 1 (question 1) 5. December 3, the company issued a $1.600,000, 10%, 10-year mortgage note on December 31, to obtain financing for a new building. The terms provide for annual installment payments of $260,392. Prepare the entry to record the mortgage loan. (the account: Mortgage Payable) 2019 6. January 1, the company issued 5-year bonds with a face amount of $900,000 at par. Interest is payable semiannually on June 30 and December 31. (the account Bonds Payable) 7, January 10, the company issued bonds with a face value of $1,000,000, carry a stated interest of 7% payable each January 1,5-year term. Prepare the journal entry for the issuance assuming the bonds are issued at 97.(how about issuing the bonds at 102?) February 2, the first issues of subscribed magazine were mailed. Prepare the entries to record the mailing. question 3) 8. 9 March 1. prepare the entry to record the payment of the note on the maturity date. (question 1) 10. June 30, prepare the entry to record the first semiannual interest payment for the bonds issued on January 1 2019. (question 6) 11 December 31, prepare the entry to record the first installment payment of the mortgage loan on 2019. (question 5)