On February 1,2022 , Barber Company purchased inventory costing $94,000 by signing a 6%, nine-month, short-term note payable. Barber 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 August 31 , 2022. (Record debits first, then credits. Exclude explanations from any journal entries.) (a) Journalize the company's purchase of inventory