The current liabilities section of the December 31, 2020, balance sheet of Oriole Company included notes payable of $19.000 and interest payable of $760. The note payable was issued to Tanner Company on June 30, 2020. Interest of 8% is payable at maturity March 31, 2021 The following selected transactions occurred in the year ended December 31, 2021: Jan 12 31 Feb. 28 Mar. 31 31 Apr. 30 Purchased merchandise on account from McCoy Company for $34,800, terms n/30. Oriole uses a perpetual inventory system Issued a $34,800, three-month, 8% note to McCoy Company in payment of its account. Interest is payable monthly Paid interest on the McCoy note (see January 31 transaction). Paid the Tanner note, plus interest. Paid interest on the McCoy note (see January 31 transaction). Pald the McCoy note, plus one month's interest (see January 31 transaction Purchased equipment from Drouin Equipment by paying $16,000 cash and signing a $34,800, 10-month, 6% note. Interest is payable at maturity. Borrowed $150,000 cash from the First Interprovincial Bank by signing a 10 year. 796 note payable. Interestis payable quarterly on December 31, March 31, June 30, and September 30. Of the principal. 515.000 must be paid each September 30, Pald Interest on the First Interprovincial Banknote (see September 30 transaction). Aug 1 Sept. 30 Dec 31 Amhr Credit account titles are automatically indented when the Record the transactions and any adjustments required at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Mar. 31 (To record payment of Tanner note and Interest) (To record payment of interest on the McCoy note) Apr. 30 (Borrowed cash and signed a note.) (Paid interest expense) (Accrued interest expense.) Show the balance sheet presentation of notes payable and interest payable at December 31. ORIOLE COMPANY (Partial) Balance Sheet $ $ e Texthok and Media Show the income statement presentation of interest expense for the year. ORIOLE COMPANY (Partial) Income Statement S