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Prepare the journal entries to record the following transactions for DiMaria Enterprises. Round any calculations to the nearest dollar. 1. Accrue interest on January 31 (the company's year end) for a $10,000,30-month, 8% note payable issued on December 1 . Interest is payable the first of each month, beginning January 1 . 2. The cash register total for sales on April 2 is $250,000. The HST tax rate is 13%. Record the sales and sales taxes. 3. A property tax bill of $12,000 for the calendar year is received on May 1 and is due on June 30. Record the entry on May 1 , assuming the company has a January 31 year end