The following transactions of Seattle Pharmacies occurred during 2017 and 2018: A (Click the icon to view the transactions.) Journalize the transactions in Seattle's general journal. Explanations are not required. Round to the nearest dollar. (Record debits first, then credits. Exclude explanations from journal entries.) Jan. 9, 2017: Purchased computer equipment at a cost of $9,000, signing a six-month, 7% note payable for that amount. Date Accounts Debit Credit Jan. 9 Computer Equipment 9.000 Short-Term Notes Payable 9,000 Jan. 29, 2017: Recorded the week's sales of S65,000, three-fourths on credit and one-fourth for cash. Sales amounts are subject to a 6% state sales tax. Ignore cost of goods sold. Date Accounts Debit Credit Jan. 29 Cash 16,430 Accounts Receivable 49,290 Sales Revenue 62,000 Sales Tax Payable 3,720 2017 Jan. 9 Purchased computer equipment at a cost of $9,000, signing a six-month, 7% note payable for that amount. 29 Recorded the week's sales of $65,000, three-fourths on credit and one-fourth for cash. Sales amounts are subject to a 6% state sales tax. Ignore cost of goods sold. Feb. 5 Sent the last week's sales tax to the state. Jul. 9 Paid the six-month, 7% note, plus interest, at maturity. Aug. 31 Purchased merchandise inventory for $15,000, signing a six-month, 9% note payable. The company uses the perpetual inventory system. Dec. 31 Accrued warranty expense, which is estimated at 3% of sales of $601,000. 31 Accrued interest on all outstanding notes payable. 2018 Feb. 28 Paid the six-month 9% note, plus interest, at maturity.