The following transactions of Australian Pharmacy occurred during 2021. Date Transaction Feb 3 Purchased equipment for $50 000, signing a six-month, 9.25% note payable. Feb 28 Recorded the week's sales of $70 000, one-fourth for cash and the rest on credit. April 30 Borrowed $150 000 on a four-year, 9.5% loan that calls for annual payments of interest each 30 April. August 3 Paid the six-month, 9.25% note at maturity. November 30 Purchased inventory at a cost of $8 000, signing a three-month, 6% note payable for that amount. Dec 31 Accrued warranty expense, which is estimated at 3.5% of sales of $200, 000. Dec 31 Accrued interest on all outstanding notes and loans payable. Make a separate interest accrual entry for each amount payable. Journalize the transactions.