the following information pertains to Oriole Ltd. In 2024 the company entered into new borrowings using short-term notes payable. On June 30, they borrowed $10,600 that they planned to use to purchase new office equipment, the interest rate on the note was 6% with both interest and principal repayable in 6 months (December 31st). On October 1st, the company financed the purchase of a used vehicle costing $63,600 using a 12 month note payable at 8% with interest payments due quarterly and the principal amount due at maturity. The company's year end if December 31st.

Record the journal entries for the issuance of both notes and any interest entries that need to be made up to and including December 31,