The followig are selected 2014 transactions of FJ Corporation. Sept. I - Purchased inventory from CT Company on account for $125,000. FI records purchases gross and uses a periodic inventory system. Oct. 1 - Issued a $125,000, 12-month, 10% note to CT in payment of account. Oct. 1 - Borrowed 5187,500 from a Bank by signing a 12-month, zero-interest-bearing S202,500 note. Prepare journal entries to record: a. Purchase of inventory b. Issue of Note c. Borrowing from bank