Robinson Sports Authority punchased inventory costing $32,000 by sogning a 10% shon term, one-your note payabio. The purchase occurred on July 31,2021 . Robinson parys arnual interest each year o dey 31 . Pead the cequitenecls Frst, journalio tho company's (a) purchase of inventory, (Recoid debds frst, then crodts Exolude explanations from joumal entries) d inventory costing $32,000 by signing a 10% short-term, one-year note payable. The purchase occurred on July 31,2021 . Rob Requirements Journalize the company's (a) purchase of inventory; (b) accrual of interest expense on April 30, 2022, which is the company's fiscal year-end; and (c) payment of the note plus interest on July 31, 2022. (Round your answers to the nearest whole number.) (d) Show what the company would report for liabilities on its balance sheet at April 30, 2022, and on its income statement for the year ended on that date