The following are selected transactions of Whispering Winds Corp. Whispering Winds prepares financial statements quarterly. Jan. 2 Purchased merchandise on account from Nunez Company, $26,400, terms 2/10,n/30. (Whispering Winds 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 Marson Equipment paying $11,900 in cash and signing a 10%,3-month, $52,800 note. Sept. 30 Accrued interest for 3 month 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. Post to the accounts Notes Payable, Interest Payable, and Interest Expense. (Post entries in the order of journal entries presented in the previous part.) Interest Expense