On June 30, 2016, the Esquire Company sold some merchandise to a customer for $30,000 and agreed to accept as payment a noninterest-bearing note with an 8% discount rate requiring the payment of $30,000 on March 31, 2017. The 8% rate is appropriate in this situation. Required: 1. Prepare journal entries to record the sale of merchandise (omit any entry that might be required for the cost of the goods sold), the December 31, 2016 Interest accrual, and the March 31, 2017 collection. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 2 3 4 Record the sale of merchandise MacBook Pro Journal entry worksheet 2 3 4 Record the sale of merchandise. Note: Enter debits before credits Date General Journal Debit Credit June 30, 2016 Record entry Clear entry View general journal MacBook Pro Journal entry worksheet Record the Interest accrual on December 31. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2016 Record entry Clear entry View general Journal ta 005 COMPXOWO MacBook Pro VOROVO Journal entry worksheet Record the Interest accrual on March 31. Note: Enter debits before credits. General Journal D ebit Credit Date March 31, 2017 Record entry Clear entry View general Journal AJOS ZODPOLO MacBook Pro WERTYUTOP F Journal entry worksheet LOUBOOSO COTXOLSON MacBook Pro