Tyrell Co. entered into the following transactions involving short-term liabilities in 2016 and 2017. 2016 Apr. 20 Purchased $39,000 of merchandise on credit from Locust, terms n/30. May 19 Replaced the April 20 account payable to Locust with a 90-day, $35,000 July 8 Borrowed $60,000 cash from NBR Bank by signing a 120-day, 12% Tyrell uses the perpetual inventory system. note bearing 8% annual interest along with paying $4,000 in cash. interest-bearing note with a face value of $60,000 ?-Paid the amount due on the note to Locust at the maturity date ?Paid the amount due on the note to NBR Bank at the maturity date. Nov. 28 Borrowed $21,000 cash from Fargo Bank by signing a 60-day, 8% interest-bearing note with a face value of $21,000 Dec. 31 Recorded an adjusting entry for accrued interest on the note to Fargo Bank. 2017 _?- Paid the amount due on the note to Fargo Bank at the maturity date. 5.1 Prepare journal entries for all the preceding transactions and events for 2016. (Do not round your intermediate calculations.) 5.2 Prepare journal entries for all the preceding transactions and events for 2017. (Do not round your intermediate calculations.)