Maryanne Company has a year ending on December 31. The company purchased equipment costing $72,000 on October 2, 2021. 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. The purchase of the equipment on October 2, 2021: Debit Credit The accrual of interest on December 31, 2021: Debit Credit Payment of the note (include date):