Prepare journal entries to record: (1) the payment of interest on August 1, (2) the accrual of interest expense on August 31.(3) the payment of interest on September 1, and (4) the payment of interest on October 1. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries) Date Account Titles and Explanation Debit Credi Interest Expense Romez Limited borrowed $84,000 from National bank on July 1 for three months: 5% interest is payable the first of each month, starting August 1. Romer's year end is August 31 and the company records adjusting entries only at that time