Mary Ann Company has a year ending on December 31. The company purchased equipment costing $72,000 on October 2,2022 . The equipment was purchased by paying 25% down and signing a 7%,150-day note payable for the balance. Prepare the journal entries to record the following events. Use a 360-day year and round all amounts to the nearest dollar. a. The purchase of the equipment on October 2, 2022: Debit Credit b. The accrual of interest on December 31,2022 : Debit Credit c. Payment of the note (include date)