Tyrell Company entered into the following transactions involving short$-$term liabilities.

Year $1$

April $20$ Purchased $$39,000$ of merchandise on credit from Locust, terms $\frac{n}{30}.$

May $19$ Replaced the April $20$ account payable to Locust with a $90-$day, $9\%,$ $$35,000$ note payable along with paying $$4,000$ in cash.

July $8$ Borrowed $$57,000$ cash from NBR Bank by signing a $120-$day, $11\%,$$$57,000$ 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.

November $\frac{?}{\text{b}\text{a}\text{r}}(28)$ Borrowed $$36,000$ cash from Fargo Bank by signing a $60-$day, $7\%,$$$36,000$ note payable.

December $31$ 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.

$11$

$5.$ Prepare journal entries for all the preceding transactions and events.

Note: Do not round your intermediate calculations.

Paid the amount due on the note to Locust at the maturity date.

References

Note: Enter debits before credits.