The January $1,$ Year $1$ trial balance for the Perry Company is found on the trial balance tab. The beginning balances are assumed.

Perry Company entered into the following transactions involving short$-$term liabilities.

Note: Use $360$ days a year.

Year $1$

April $20$ Purchased $$53,750$ of merchandise on credit from Garcia, terms n$/30.$

May $19$ Replaced the April $20$ account payable to Garcia with a $90-$day, $10\%,$$$38,000$ note payable along with paying $$15,750$ in cash.

July $8$ Borrowed $$90,000$ cash from AKR Bank by signing a $120-$day, $9\%,$$$90,000$ note payable.

August $17$ Paid the amount due on the note to Garcia at the maturity date.

November $5$ Paid the amount due on the note to AKR Bank at the maturity date.

November $28$ Borrowed $$45,000$ cash from Albany Bank by signing a $60-$day, $8\%,$$$45,000$ note payable.

December $31$ Recorded an adjusting entry for accrued interest on the note to Albany Bank.

Year $2$

January $27$ Paid the amount due on the note to Albany Bank at the maturity date.

Answer is not complete.

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