The following are selected 2025 transactions of Pina Corporation Sept.1 Purchased inventory from Encino Company on account for $51,000. Pina records purchases gross and uses a periodic inventory system. Oct. 1 Issued a $51,000,12-month, 8% note to Encino in payment of account. Oct. 1 Borrowed $51,000 from the Shore Bank by signing a 12 -month, zero-interest-bearing $55,080 note. (a) Prepare journal entries for the selected transactions above ff no entry is required, select "No Entry" for the occount titles and enter Of or the anounts Credlt ac Record entries in the order displayed in the problan stotement. Ust oll debit entries before credit entries.)