The following are selected 2022 transactions of Larkspur Corporation. Sept. 1 Purchased inventory from Orion Company on account for $64,000. Larkspur records purchases gross and uses a periodicimentory system. Oct. 1 Issued a $64,000,12-month, 8% note to Orion in payment of account. Oct. 1 Borrowed $96,000 from the Shore Bank by signing a 12 -month, zero-interest-bearing $103,680 note. Prepare adjusting entries at December 31. (If no entry is required, select "No Entry" for the occount titles and enter of for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually