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

2012
Apr. 20	Purchased $35,500 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 9% annual interest along with paying $500 in cash.
July 8	Borrowed $57,000 cash from National Bank by signing a 120-day, 12% interest-bearing note with a face value of $57,000.
Aug. 17	Paid the amount due on the note to Locust at the maturity date.
Nov. 5	Paid the amount due on the note to National Bank at the maturity date.
Nov. 28	Borrowed $30,000 cash from Fargo Bank by signing a 60-day, 7% interest-bearing note with a face value of $30,000.
Dec. 31	Recorded an adjusting entry for accrued interest on the note to Fargo Bank.

2013
Jan. 27	Paid the amount due on the note to Fargo Bank at the maturity date.

*

Prepare journal entries for all the preceding transactions and events for years 2012. (Doo not round your intermediate calculations.) Note enter debits before credits* Record the purchased merchandise on credit from Locust. Apr. 20 Record the account payable. May 19 Record the interest-bearing. Jul 08 Record the amount paid on the note to locust. Aug 17 Record the amount paid on the note to national bank. Nov 5 Record the borrowed cash from fargo bank. Nov 28 Record the adjusting entry. Dec 31

*Prepare journal entries for all the preceding transactions and events for years 2013. (Do not round your intermediate calculations.)*

1. Record the amount due on the note to fargo bank. Jan 27

This is one long problem.