The following transactions of Emergency Pharmacies occurred during 2018 and 2019:

21 parts.

2018 Mar. 1 Borrowed $210,000 from Nelson Bank. The seven-year, 13% note requires payments due annually, on March 1. Each payment consists of $30,000 principal plus one year's interest. Dec. 1 Mortgaged the warehouse for $450,000 cash with Sammon Bank. The mortgage requires monthly payments of $7,000. The interest rate on the note is 12% and accrues monthly. The first payment is due on January 1, 2019. 31 Recorded interest accrued on the Sammon Bank note. 31 Recorded interest accrued on the Nelson Bank note. 2019 Jan. 1 Paid Sammon Bank monthly mortgage payment. Feb. 1 Paid Sammon Bank monthly mortgage payment. Mar. 1 Paid Sammon Bank monthly mortgage payment. 1 Paid first installment on note due to Nelson Bank. 1. Journalize the transactions in the Emergency Pharmacies general journal. Round to the nearest dollar. Explanations are not required. 2. Prepare the liabilities section of the balance sheet for Emergency Pharmacies on March 1, 2019 after all the journal entries are recorded