The following are selected 2020 transactions of Swifty Corporation.

Sept. 1		Purchased inventory from Orion Company on account for $57,200. Swifty uses a periodic inventory system.
Oct. 1		Issued a $57,200, 12-month, 8% note to Orion in payment of Swiftys account.
1		Borrowed $76,200 from the bank by signing a 12-month, noninterest-bearing $81,300 note.

Prepare the journal entries for the payment of the notes at maturity. Assume no other accruals of interest were recorded since the December 31, 2020 year end. (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 O for the amounts.) Debit Credit Date Account Titles and Explanation Oct. Purchases 1/21 (To record repayment of 8% note) Oct. 1/21 (To accrue interest expense on non-interest-bearing note) Oct. 1/21 (To record repayment of non-interest-bearing