The following are selected $2025$ transactions of ayayai corporation: september $1$ purchased inventory from ripken company on account for $$125,000.$ ayayai records purchases gross and uses a periodic inventory system. october $1$ issued a $$125,000,12-$month, $12\%$ note to ripken in payment of account. october $1$ borrowed $$125,000$ from the shore bank by signing a $12-$month,zero$-$interest$-$bearing $$145,000$ note. prepare adjusting entries at december $31.($use straight$-$line amortization of the discount.$)$