Record the following transactions of Cedarview Co$.$ in the company's journal.

$5-1-22$: Cedarview Co$.$ purchased equipment costing $$84,000$ by issuing a one$-$year, $8\%$ note payable.

$12-31-22$: Cedarview Co$.$ accrued interest on the note payable.

$5-1-23$: Cedarview Co$.$ paid the note payable and the interest.