The following are selected 2023 transactions of Blue Spruce Corporation. Sept. 1 Purchased inventory from Swifty Ltd. on account for $55,200. Blue Spruce uses a periodic inventory system. Oct. 1 Issued a $55,200,12-month, 8% note to Swifty in payment of Blue Spruce's account. 1 Borrowed $76,200 from the bank by signing a 12-month, non-interest-bearing $81,500 note. (a) Prepare journal entries for the selected transactions above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)