The following are selected 2020 transactions of Headland Corporation. Sept. Purchased inventory from Encino Company on account for $61,800. Headland records purchases gross and uses a 1 periodic inventory system. Oct. Issued a $61,800,12-month, 8% note to Encino in payment of account. Oct. Borrowed $61,800 from the Shore Bank by signing a 12-month, zero-interest-bearing $66,160 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 occount titles are automatically indented when amount is entered. Do not indent manually. Record entries in the order displayed in the problem statement.) Saved work will be auto-submitted on the due date. Auto- submission can take up to 10 minutes. (b) The parts of this question must be completed in order. This part will be available when you complete the par (c) The parts of this question must be completed in order. This part will be available when you complete the part