On January 1,2022 , Miller Company purchased inventory costing $87,000 by signing an 8%, nine-month, short-term note payable. Miller 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 July 31, 2022. (Record debits first, then credits. Exclude explanations from any journal entries.) (a) Journalize the company's purchase of inventory