The following are selected transactions of Blanco Company. Blanco prepares financial statements quarterly.

Jan.		2		Purchased merchandise on account from Nunez Company, $29,000, terms 3/10, n/30. (Blanco uses the perpetual inventory system.)
Feb.		1		Issued a 9%, 2-month, $29,000 note to Nunez in payment of account.
Mar.		31		Accrued interest for 2 months on Nunez note.
Apr.		1		Paid face value and interest on Nunez note.
July		1		Purchased equipment from Marson Equipment paying $11,000 in cash and signing a 10%, 3-month, $64,800 note.
Sept.		30		Accrued interest for 3 months on Marson note.
Oct.		1		Paid face value and interest on Marson note.
Dec.		1		Borrowed $20,400 from the Paola Bank by issuing a 3-month, 8% note with a face value of $20,400.
Dec.		31		Recognized interest expense for 1 month on Paola Bank note.

Account List:

Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Cost of Goods Sold Depreciation Expense Equipment Federal Income Taxes Payable Federal Unemployment Taxes Payable FICA Taxes Payable Health Insurance Payable Insurance Expense Interest Expense Interest Payable Inventory Lawsuit Liability Lawsuit Loss Long-term Debt Mortgage Payable Notes Payable Other Operating Expenses Owner's Capital Payroll Tax Expense Pension Expense Pension Liability Prepaid Expenses Prepaid Insurance Repair Parts Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Sales Taxes Payable Service Contracts in Process State Income Taxes Payable State Unemployment Taxes Payable Subscription Revenue Ticket Revenue U.S. Savings Bonds Payable Unearned Service Revenue Unearned Subscription Revenue Unearned Ticket Revenue Union Dues Payable United Fund Contributions Payable Vacation Benefits Expense Vacation Benefits Payable Warranty Expense Warranty Liability