The following transactions of Harmonys Music Company occurred during 2021 and 2022: (Click the icon to view the transactions.) Requirement 1. Record the transactions in Harmonys' journal. Explanations are not required. Mar 3, 2021: Purchased a piano (inventory) for $40,000, signing a six-month, 4% note payable. (Record debits first, then credits. Exclude explanations from journal entries.) Transactions Mar 3, 2021 Purchased a piano (inventory) for $40,000, signing a six-month, 4% note payable. May 31, 2021 Borrowed $90,000 on a 6% one-year note payable. Sep 3, 2021 Paid the six-month, 4% note at maturity. Dec 31, 2021 Accrued warranty expense, which is estimated at 1.5% of sales of $191,000. Dec 31, 2021 Accrued interest on the outstanding note payable. May 31, 2022 Paid the outstanding note payable at maturity. Oct 1 Sold a one-year subscription, collecting cash of $2,100, plus sales tax of 6%. The subscription will begin on October 1 . Nov 15 Remitted (paid) the sales tax to the state of Nebraska. Dec 31 Made the necessary adjustment at year-end