These are selected transactions of Swifty Company. Swifty prepares financial statements quarterly. Jan.Feb.Mar.Apr.JulySept.Oct.DecDec.213111301131PurchasedmerchandiseonaccountfromNunezCompany,$32,000,terms3/10,n/30.(Swiftyusestheperpetualinventorysystem.)Issueda9%,2-month,$32,000notetoNunezinpaymentofaccount.Accruedinterestfor2monthsonNuneznote.PaidfacevalueandinterestonNuneznote.PurchasedequipmentfromMarsonEquipmentpaying$12,000incashandsigninga10%,3-month,$60,000note.Accruedinterestfor3monthsonMarsonnote.PaidfacevalueandinterestonMarsonnote.Borrowed$19,200fromthePaolaBankbyissuinga3-month,8%notewithafacevalueof$19,200.Recognizedinterestexpensefor1monthonPaolaBanknote. Prepare journal entries for the listed transactions and events. (Credit account fitles are automatically indented when amount is entered. Do not indent Date Account Titles and Explanation Account Titles and Explanation Debit Credit