Tyrell Co. entered into the following transactions involving short-term liabilities. Year 1

Apr.		20		Purchased $40,000 of merchandise on credit from Locust, terms n/30.
May		19		Replaced the April 20 account payable to Locust with a 90-day, 9%, $35,000 note payable along with paying $5,000 in cash.
July		8		Borrowed $51,000 cash from NBR Bank by signing a 120-day, 12%, $51,000 note payable.
__?__				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 $27,000 cash from Fargo Bank by signing a 60-day, 9%, $27,000 note payable.
Dec.		31		Recorded an adjusting entry for accrued interest on the note to Fargo Bank.

Year 2

__?__

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

Prepare journal entries for all the preceding transactions and events. (Do not round your intermediate calculations.)

1 Purchased $40,000 of merchandise on credit from Locust, terms n/30. 2 Replaced the April 20 account payable to Locust with a 90-day, 9%, $35,000 note payable along with paying $5,000 in cash. 3 Borrowed $51,000 cash from NBR Bank by signing a 120- day, 12%, $51,000 note payable. 4 Paid the amount due on the note to Locust at the maturity date. 5 Paid the amount due on the note to NBR Bank at the maturity date. Borrowed $27,000 cash from Fargo Bank by signing a 60- day, 9%, $27,000 note payable. 7 Recorded an adjusting entry for accrued interest on the note to Fargo Bank. 8 Paid the amount due on the note to Fargo Bank at the maturity date