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$[$The following information applies to the questions displayed below.$]$

Tyrell Company entered into the following transactions involving short$-$term liabilities.

Year $1$

April $20$ Purchased $$38,000$ of merchandise on credit from Locust, terms n$/30.$

May $19$ Replaced the April $20$ account payable to Locust with a $90-$day, $7\%,$ $$35,000$

note payable along with paying $$3,000$ in cash.

July $8$ Borrowed $$54,000$ cash from NBR Bank by signing a $120-$day, $10\%,$$$54,000$

note payable.

$\_?-$ Paid the amount due on the note to Locust at the maturity date.

$-?$ Paid the amount due on the note to NBR Bank at the maturity date.

November $28$ Borrowed $$33,000$ cash from Fargo Bank by signing a $60-$day, $8\%,$$$33,000$

note payable.

December $31$ Recorded an adjusting entry for accrued interest on the note to Fargo

Bank.

Year $2$

$\_?$ Paid the amount due on the note to Fargo Bank at the maturity date.

Prepare journal entries for all the preceding transactions and events.

Note: Do not round your intermediate calculations.

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

$7$

$8$

Purchased $$38,000$ of merchandise on credit from Locust, terms $\frac{n}{30}.$

Note: Enter debits before credits.