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Problem 10-2A The following are selected transactions of Blanco Company. Blanco prepares financial statements quarterly Jan 2 Purchased merchandise on account from Nunez Company, $18,000, terms 2/10, n/30. (Blanco uses the perpetual inventory system.) Feb. 1 Issued a 9%, 2-month, $18,000 note to Nunez in payment of account. Mar. 31 Accrued interest for 2 months on Nunez note. Apr. 1 Paid face value and interest on Nunez note July 1 Purchased equipment from Marson Equipment paying $10,000 in cash and signing a 10%, 3-month, $48,000 note. Sept.30 Accrued interest for 3 months on Marson note. Oct. 1 Paid face value and interest on Marson note Dec. 1 Borrowed $18,000 from the Paola Bank by issuing a 3-month, 8% note with a face value of $18,000. Dec. 31 Recognized interest expense for 1 month on Paola Bank