Purrfect Pets, Inc., had the following transactions.

a.	October 1: Sold $10,000 of merchandise on account, 1/10, n/30 to Fabulous Felines.
b.	November 1: Accepted a $10,000, 90-day, 10% promissory note from Fabulous Felines in exchange for its account receivable.
c.	December 31: Accrued interest on the note. Round to the nearest whole dollar amount.
d.	January 31: Received payment in full of principal and interest on the note from Fabulous Felines Prepare the journal entries for the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)