Radilla company which has a Dec 31 year-earned, and uses the periodic inventory method, completed the following transactions during 2012 and 2013.

2012 oct 1, purchased merchandise from Bruce company, issuing a 60 day, 9% note for $400.

Nov 16, purchased merchandise om Maine company, issuing a 72-days,8%note for $6500.

Dec 13 paid amount due to brance company.

Dec 31 accrued interest on the marine company note.

2013 Jan 27 paid in full to marine company.

pepare he necessary jounal enties to record the above tansactions.