Oriole Corporation sells rock$-$climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last

part of $2022,$ Oriole had the following transactions related to notes payable.

Sept. $1$ Issued a $$15,600$ note to Pippen to purchase inventory. The $3-$month note payable bears interest of $9\%$ and is due

December $1.($Oriole uses a perpetual inventory system.$)$

Sept. $30$ Recorded accrued interest for the Pippen note.

Oct. $1$ Issued a $$18,000,9\%,4-$month note to Prime Bank to finance the purchase of a new climbing wall for advanced

climbers. The note is due February $1.$

Oct. $31$ Recorded accrued interest for the Pippen note and the Prime Bank note.

Nov. $1$ Issued a $$26,400$ note and paid $$8,000$ cash to purchase a vehicle to transport clients to nearby climbing sites as part of

a new series of climbing classes. This note bears interest of $6\%$ and matures in $12$ months.

Nov$\mathrm{.}30$ Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note.

Dec. $1$ Paid principal and interest on the Pippen note.

Dec$\mathrm{.}31$ Recorded accrued interest for the Prime Bank note and the vehicle note.