The following are selected transactions of Windsor Company. Windsor prepares financial statements quarterly, Interest on all notes is paidat maturity. Jan. 2. Purchased merchandise on account from Nunez Company, $26,400, terms 3/10,n/30. Windsor 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 nte. Apr. 1 Paid face value and interest on Nunez note: July 1 Purchased equipment from Marson Equipment, paying $10,200 in cash and signing a 10\%, 3-month, $60,000 note. Sept. 30 Accrued interest for 3 months on Marson note: Oct. 1 Paid face value and interest on Marson note. Dec. 1 Borrowed $26,400 from the Paola Bank by issuing a 3-month, 8% note with a face value of $26,400. 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. If no entry is required, select "No Entry" for the account titles and enter O for the arnounts.)