The following are selected transactions of BlaRsa Company. BlaREA prepares financial statements quarterly. Jan. Purchased merchandise on account from Nunez Company, $26,400, terms 2/10, n/30. (BlaRsa uses the perpetual inventory system.) Feb. 1 Issued a 9%, 2-month, $26,400 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 MAS00 Equipment paying $11,900 in cash and signinq a 1096, 3- month, $52,800 note. Sept.30 Accrued interest for 3 months on Marsoo note. Oct. 1 Paid face value and interest on Marsoo note. Dec. Borrowed $21,600 from the Paola Bank by issuing a 3-month, 8% note with a face value of $21,600 Dec. 31 Recognized interest expense for 1 month on Paola Bank note. Prepare journal entries for the listed transactions and events. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Apr. 1 Oct. 1