Year $15-$Jan Purchased equipment for $$120,000,$ signing a $9$ month, $8\%$ note payable $(2$ journal entries$)\mathrm{.}26-$Jan Recorded the week's sales of $$85,000,75\%$ on account and $25\%$ cash. All sales are subject to a $7\mathrm{.}25\%$ sales tax$(4$ journal entries$).7-$Feb Remitted last week's sales tax to the appropriate government agency$(2$ journal entries$).1-$May Borrowed $$175,000$ on a $7$ year, $9\%$ note payable calling for annual interest beginning next May $1(2$ journal entries$)..1-$Oct Issued $$100,0005$ year, $12\%,$ semiannual bonds payable. The bonds were issued at $104(3$ journal entries$).5-$Oct Paid off the January $5$ note payable$(3$ journal entries$)..30-$Nov Purchased inventory at a cost of $$9,500,$ signing a $3$ month, $8\%$ note payable for that amount$(2$ journal entries$)..31-$Dec Accrued warranty expense is estimated at $3\%$ of total sales of $$1,200,000($assume the sales were already recorded$)(2$ journal entries$)..31-$Dec Record accrued interest on all outstanding notes and bonds payable $($make a separate journal entry for each. HINT: there are two notes and one bond for a total of $3$ entries$).$ Year $228-$Feb Paid off the November $8\%$ inventory note plus interest at maturity$(4$ journal entries$)..1-$Apr Paid the interest due on the semi$-$annual bonds$(4$ journal entries$)$ HINT: interest expense is $2,800..1-$May Paid the interest for one year on the long term note payable$(3$ journal entries$)..$ Debits and credits should balance out to be $714,028$