Part I 10 points each Journalize the following transactions on the attached journal (Make sure to list the date it was paid and show interest calculation) Assume on January 12022 a company borrows $40,000 for four years at an annua interest rate of 5%, and rather than paying the account off on the due date, the company requests an extension and converts the accounts payable to a notes payable. 2. They request a 9% interest rate on a 60 -day note that they pay on time 3. Assume on March 12022 a company borrows 35,000 for 3 years at an nnual interest rate of 8%. 4. Assume the company borrows $15,000 at 5% of for half of a year (January 1 through June 30). \begin{tabular}{|l|l|l|l|} \hline Date & transaction & & Crealit \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}