Wellington Company had the. following current liabilities transactions during 2022
Transactions:

Sept 1, Provided services for customers who had an advance payment of $9,000

Oct 1, Sold merchandise for cash $290,000 includes a 16% sales tax.

Nov. 1 Borrows $150,000 from Olathe State signing a 3-month, 10% note

Dec. 31 Accrued interest on the note payable

Journalize the transactions