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Tyrell Co. entered into the following transactions involving short-term liabilities in 2012 and 2013.

2012
Apr. 20	Purchased $38,000 of merchandise on credit from Locust, terms are 1/10, n/30. Tyrell uses the perpetual inventory system.
May 19	Replaced the April 20 account payable to Locust with a 90-day, $35,000 note bearing 8% annual interest along with paying $3,000 in cash.
July 8	Borrowed $60,000 cash from National Bank by signing a 120-day, 11% interest-bearing note with a face value of $60,000.
Aug. 17	Paid the amount due on the note to Locust at the maturity date.
Nov. 5	Paid the amount due on the note to National Bank at the maturity date.
Nov. 28	Borrowed $27,000 cash from Fargo Bank by signing a 60-day, 6% interest-bearing note with a face value of $27,000.
Dec. 31	Recorded an adjusting entry for accrued interest on the note to Fargo Bank.

2013

Jan. 27

Paid the amount due on the note to Fargo Bank at the maturity date.

5.1	Prepare journal entries for all the preceding transactions and events for years 2012. (Do not round your intermediate calculations.)