The following are selected $2025$ transactions of Riverbed Corporation:

Sept. $1$ Purchased inventory from Ripken Company on account for $$148,000.$ Riverbed records purchases gross and uses a periodic inventory system.

Oct. $1$ Issued a $$148,000,12-$month, $12\%$ note to Ripken in payment of account.

Oct. $1$ Borrowed $$148,000$ from the Shore Bank by signing a $12-$month, zero$-$interest$-$bearing $$166,000$ note.

$($a$)$

Prepare journal entries for the selected transactions above. $($If no entry is required, select $"$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.$)$