On December 31, 20z3, Gordon purchased $12,000 of mecchandise inventory on a one-year, 7% note payable. Gordon uses a perpetual inverifory system Raad the cesvirimosts. (Recond debits frint, then credits. Soloct the explanafion on the last line of the journat ontry table) Requirement 1. Journaize the company's purchase of merchandise invontory on Docember 31, 2023. Requirement 2. Journalizo the company's accraal of interest expense on durie 30,2024 , its fiscal yoar-end