solve last two please

The following are selected 2025 transactions of Marin Corporation. Sept. 1 Purchased inventory from Encino Company on account for $66,000. Marin records purchases gross and uses a periodic inventory system. Oct. 1 Issued a $66,000,12-month, 8% note to Encino in payment of account. Oct 1 Borrowed $66,000 from the Shore Bank by signing a 12 -month, zero-interest-bearing $71.280 note. Prepare journal entries for the selected transactions above. (If no entry is required, seiect "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.) Prepare adjusting entries at December 31 . (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account tities are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, es. 5,125. List all debit entries before credit entries.)