On October 31,2018 , Kingston, Co., purchased $5,000 of inventory with a one-year, 6 percent note payable. Journalize the following for the company: 1. Accrual of interest expense on December 31, 2018 2. Payment of the note plus interest on October 31, 2019 1. Journalize the accrual of interest expense on December 31, 2018. (Record debits first, then credits. Exclude explanations from any journal entries.)