On October 1, 2020, Express Inc. purchased a delivery truck from LBJ Trucks, costing $260,000. However, due to cash flow problems, Express Inc. is currently unable to make the payment. Therefore, to assure LBJ Trucks that it will be paid, Express Inc. signed a one-year note with 3% interest per annum, to be payable at maturity. Express Inc's year-end is on December 31. Prepare all the necessary journal entries related to the notes payable from the time it is signed to the maturity date. Do not enter dollar signs or commas in the input boxes, Round your answers to the nearest whole dollar, For transactions with more than one debit, enter the accounts in alphabetical order. Date Account Title and Explanation Debit Credit Oct 1 Delivery Truck 260000 Notes Payable To record the purchase of delivery truck 260000 Dec 31 Interest Expense Interest Payable To record interest accrued 1300 1300 Sep 30 Interest Expense 6500 x Interest Payable 1300 Notes Payable 260000 Cash 267800 To record the payment of note payable