The following are selected transactions of Pina Colada Company. Pina Colada prepares financial statements quarterly. Interest on all notes is paid at maturity. Jan. 2 Purchased merchandise on account from Nunez Company, $34,800, terms 3/10,n/30. (Pina Colada uses the perpetual inventory system.) Feb. 1 Issued a 9%,2-month, $34,800 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 $11.400 in cash and signing a 10\%, 3-month, $52.800 note. Sept. 30 Accrued interest for 3 months on Marson note. Oct. 1 Paid face value and interest on Marson note. Dec. 1 Borrowed $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 irgent manually. If na entry is required, select "No Entry* for the account titles and enter O for the amounts.) (b) The parts of this question must be completed in order. This part will be availible when you complete the part abests