On April $1,2022,$ Jurgen Company purchased inventory costing $$89,000$ by signing a $6\%,$ nine$-$month, short$-$term note payable. Jurgen will pay the entire note $($principal and interest$)$ on the note's maturity date. Journalize the company's $($a$)$ purchase of inventory and $($b$)$ accrual of interest on the note payable on October $31,2022.($Record debits first, then credits. Exclude explanations from any joumal entries.$)$

$($a$)$ Journalize the company's purchase of inventory.

Journal Entry