Journalize the following transactions: June 1 Roberts Co. purchased merchandise inventory on account, $60,000, terms n/30. July 1 Roberts Co. issued a 60 day, 5% note for $60,000 on account. Aug 30 Roberts Co. paid the amount due. Oct 1 Signed a $90,000, 60 day note for cash, discounted at the bank at 6%. Nov 30 Paid the Oct. 1 note.