The following are selected transactions for Annas Value Pharmacies:

2018

Mar. 1: Borrowed $390,000 from Shelleys Bank. The six-year, 13% note requires payments due annually, on March 1. Each payment consists of $65,000 principal plus one years interest.

Dec. 1: Mortgaged the warehouse for $350,000 cash with Gregs Bank. The mortgage requires monthly payments of $7,000. The interest rate on the note is 9% and accrues monthly. The first payment is due on January 1, 2019.

Dec 31: Recorded interest accrued on the Gregs Bank note.

Dec 31: Recorded interest accrued on the Shelleys Bank note.

2019

Jan. 1: Paid Gregs Bank monthly mortgage payment.

Feb. 1: Paid Gregs Bank monthly mortgage payment.

Mar. 1: Paid Gregs Bank monthly mortgage payment.

Mar 1: Paid first installment on note due to Shelleys Bank.

Journalize Annas Value Pharmacies transactions. Round to the nearest dollar. Explanations are not required.