Journalize the transactions in the Smith Pharmacies general journal. Round to the nearest dollar. Explanations are not required.
2.	Prepare the liabilities section of the balance sheet for SmithSmith Pharmacies on MarchMarch 1, 20192019 after all the journal entries are recorded

Mar.Mar. 1		Borrowed $ 100 comma 000$100,000 from MargateMargate Bank. The fivefive-year, 99% note requires payments due annually, on MarchMarch 1. Each payment consists of $ 20 comma 000$20,000 principal plus one year's interest.
Dec.Dec. 1		Mortgaged the warehouse for $ 300 comma 000$300,000 cash with SandiSandi Bank. The mortgage requires monthly payments of $ 6 comma 000$6,000. The interest rate on the note is 33% and accrues monthly. The first payment is due on January 1, 20192019.
31		Recorded interest accrued on the SandiSandi Bank note.
31		Recorded interest accrued on the MargateMargate Bank note.
20192019
Jan.Jan. 1		Paid SandiSandi Bank monthly mortgage payment.
Feb.Feb. 1		Paid SandiSandi Bank monthly mortgage payment.
Mar.Mar. 1		Paid SandiSandi Bank monthly mortgage payment.
1		Paid first installment on note due to MargateMargate Bank.