Problem 10-2A The following are selected transactions of Swifty Corporation. Swifty prepares financial statements quarterly Jan. 2 Purchased merchandise on account from Nunez Company, $21,600, terms 3/10, n/30. (Swifty uses the perpetual inventory system.) Feb. 1 Issued a 996, 2-month, $21,600 note to Nunez in payment of account. Mar. 31 Accrued interest for 2 months on Nunez note. Apr. 1 Paid face value and interest on Nunez note July 1 Purchased equipment from Marson Equipment paying $10,400 in cash and signing a 10%, 3-month, $70,800 note Sept.30 Accrued interest for 3 months on Marson note Oct. 1 Paid face value and interest on Marson note Dec. 1 Borrowed $27,600 from the Paola Bank by issuing a 3-month, 8% note with a face value of $27,600 Dec. 31 Recognized interest expense for 1 month on Paola Bank note Prepare journal entries for the listed transactions and events. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit