Tytus Co. entered into the following transactions involving short-term liabilities in 2010 and 2011. 2010 Apr. 20 Purchased $38,500 of merchandise on credit from Frier, terms are 1/10, n/30. Tytus uses the perpetual inventory system. May 19 Replaced the April 20 account payable to Frier with a 90-day, $30,000 note bearing 9% annual interest along with paying $8,500 in cash. July 8 Borrowed $60,000 cash from Community Bank by signing a 120-day, 10% interest-bearing note with a face value of $60,000. __?__ Paid the amount due on the note to Frier at the maturity date. __?__ Paid the amount due on the note to Community Bank at the maturity date. Nov. 28 Borrowed $21,000 cash from UMB 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 UMB Bank. 2011 __?__ Paid the amount due on the note to UMB Bank at the maturity date. 3. determine the interest expense to be recorded in the adjusting entry at the end of 2010 4. determine the interest expense to be recorded in 2011. 3. i came up with 154 but the process getting it does not make sense to me