Record the above transactions. (Post entries in the order presented in the problem statement. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.) Account Titles and Explanation Debit Date Credit Sept. 30 (To record interest on Black Diamond note.) (To record interest on Montpelier Bank loan.) (To record interest on Black Diamond note.) (To record interest on Montpelier Bank loan.) Open T accounts for the Interest Expense, Interest Payable, Bank Loan Payable, and Notes Payable accounts and enter all opening balances. Post the above entries. (Round answers to the nearest whole dollar, e.g. 5,275 Post entries in the order of journal entries presented in the previous part.) Interest Expense Interest Payable Notes Payable Bank Loan Payable Assuming there is no other interest expense than that recorded in the transactions above, show the income statement presentation of interest expense for the year ended December 31. (Round answer to the nearest whole dollar, e.g. 5,275.) CLING-ON LTD. Income Statement (partial) Year Ended December 31, 2018 Other revenues and expenses Show the current liability section of the statement of financial position as at December 31, listing balances of accounts affected by the above transactions. (Round answers to the nearest whole dollar, e.g. 5,275.) CLING-ON LTD. Statement of Financial Position (partial) December 31, 2018 Current liabilities Record the above transactions. (Post entries in the order presented in the problem statement. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.) Account Titles and Explanation Debit Date Credit Sept. 30 (To record interest on Black Diamond note.) (To record interest on Montpelier Bank loan.) (To record interest on Black Diamond note.) (To record interest on Montpelier Bank loan.) Open T accounts for the Interest Expense, Interest Payable, Bank Loan Payable, and Notes Payable accounts and enter all opening balances. Post the above entries. (Round answers to the nearest whole dollar, e.g. 5,275 Post entries in the order of journal entries presented in the previous part.) Interest Expense Interest Payable Notes Payable Bank Loan Payable Assuming there is no other interest expense than that recorded in the transactions above, show the income statement presentation of interest expense for the year ended December 31. (Round answer to the nearest whole dollar, e.g. 5,275.) CLING-ON LTD. Income Statement (partial) Year Ended December 31, 2018 Other revenues and expenses Show the current liability section of the statement of financial position as at December 31, listing balances of accounts affected by the above transactions. (Round answers to the nearest whole dollar, e.g. 5,275.) CLING-ON LTD. Statement of Financial Position (partial) December 31, 2018 Current liabilities