The following are selected 2025 transactions of Sheffield Corporation: Sept. 1 Purchased inventory from Ripken Company on account for $141,000. Sheffield records purchases gross and uses a periodic inventory system. Oct. 1 Issued a $141,000, 12-month, 12% note to Ripken in payment of account. Oct. 1 Borrowed $141,000 from the Shore Bank by signing a 12-month, zero-interest-bearing $156,000 note. (a) Prepare journal entries for the selected transactions above. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically 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.) Date Account Titles and Explanation (To record issue of note to Ripken) To record borrowing from the Shore Banki Debit Credit