Q3. The following are selected transactions of Andreu Company. Andreu prepares financial Statements quarterly Jan. 2 Purchased merchandise on account from Diego Company, S30,000, terms 2/10,n/30. Feb. 1 Issued a 9%, 2-month, $30,000 note to Diego in payment of account. Mar. 31 Accrued interest for 2 months on Diego note. Apr. 1 Paid face value and interest on Diego note. Purchased equipment from Garcia Equipment paying $11,000 in cash and July 1 signing a 10%, 3-month, $40,000 note. Sept. 30 Accrued interest for 3 months on Garcia note. Oct. 1 Paid face value and interest on Garcia note. Dec. 1 Borrowed $15,000 from the Isova Bank by issuing a 3-month, 8% note with a face value $15,000. Dec. 31 Recognized interest expense for 1 month on Isova Bank note. Instructions (a) Prepare journal entries for the listed transactions and events. (b) Post to the accounts Notes Payable, Interest Payable, and Interest Expense