Journal entry worksheet Borrowed $36,000 cash from Fargo Bank by signing a 60 -day, 6%,$36,000 note payable. Note: Enter debits before credits. Journal entry worksheet 568 Replaced the April 20 account payable to Locust with a 90-day, 8%,$35,000 note payable along with paying $0 in cash. Note: Enter debits before credits. Journal entry worksheet 45678 Purchased $35,000 of merchandise on credit from Locust, terms n/30. Note: Enter debits before credits. Journal entry worksheet 12345 Recorded an adjusting entry for accrued interest on the note to Fargo Bank. Note: Enter debits before credits. Journal entry worksheet