Tyrell Co. entered into the following transactions involving short-term liabilities in 2012 and 2013.

2012
Apr. 20	Purchased $40,250 of merchandise on credit from Locust, terms are 1/10, n/30. Tyrell uses the perpetual inventory system.
May 19	Replaced the April 20 account payable to Locust with a 90-day, $35,000 note bearing 10% annual interest along with paying $5,250 in cash.
July 8	Borrowed $80,000 cash from National Bank by signing a 120-day, 9% interest-bearing note with a face value of $80,000.
___?___	Paid the amount due on the note to Locust at the maturity date.
___?___	Paid the amount due on the note to National Bank at the maturity date.
Nov. 28	Borrowed $42,000 cash from Fargo Bank by signing a 60-day, 8% interest-bearing note with a face value of $42,000.
Dec. 31	Recorded an adjusting entry for accrued interest on the note to Fargo Bank.

2013

___?___

Paid the amount due on the note to Fargo Bank at the maturity date.

references

Prepare journal entries for all the preceding transactions and events for years 2012.

* Record the purchased merchandise on credit from Locust

* Record the account payable

* Record the interest-bearing

* Record the amount paid on the note to Locust

* Record the amount paid on the Note to National Bank

* Record the borrowed cash from Fargo Bank

* Record the adjusting entry

5.2	Prepare journal entries for all the preceding transactions and events for years 2013. * Record the amount due on the note to Fargo Bank