The following are selected 2025 transactions of Flint Corporation. Sept.1 Purchased imventory from Encino Company on account for $36,000. Flint records purchases gross and uses a periodic inventory system. Oct. 1 Issued a $36,000,12-month, 8\% note to Encino in payment of account. Oct 1 Borrowed $36,000 from the Shore Bank by signing a 12-month, zero-interest-bearing $38,880 note. (a) Prepare journal entries for the selected transactions above. (If no entry is required, select "No Entry" for the account tities ond enter 0 for the amounts. Credit account titles are automotically 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.)