The following are selected 2025 transactions of Pina Corporation. Sept. 1 Purchased inventory from Encino Company on account for $43,500. Pina records purchases gross and uses a periodic inventory system. Oct. 1 Issued a $43,500,12-month, 8% note to Encino in payment of account. Oct. 1 Borrowed $43,500 from the Shore Bank by signing a 12-month, zero-interest-bearing $46,980 note. Prepare journal entries for the selected transactions above. (If no entry is required, s for the amounts. Credit account titles are automatically indented when amount is entere order displayed in the problem statement. List all debit entries before credit entries.)