Year 1 April 20 Purchased $38,500 of merchandise on credit from Locust, terms n/30. May 19 Replaced the April 20 account payable to locust with a 90-day, 9%, $35,000 note payable along with paying $3,500 in cash. July 3 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 28 Borrowed 521,000 cash from Fargo Bank by signing a 60-day, 5%, $21,000 note payable. December 31 Recorded an adjusting entry for accrued interest on the note to Fargo Bank Year 2 _*_Pold the amount due on the note to Fargo Bank at the maturity date. 5. Prepare journal entries for all the preceding transactions and events. (Do not round your intermediate calculations.) View transaction lit Journal entry worksheet 1 2 3 4 5 6 7 8 > Purchased 538,500 of merchandise on credit from Locust, termen/30 Brussels Enterprises issues bonds at par dated January 1, 2021, that have a $1,800,000 par value, mature in four years, and pay 10% interest semiannually on June 30 and December 31 1. Record the entry for the issuance of bonds for cash on January 1 2. Record the entry for the first semiannual interest payment and the second semiannual interest payment 3. Record the entry for the maturity of the bonds on December 31, 2024 (assume semiannual interest is already recorded). View transaction list Journal entry worksheet Record the issuance of bonds for cash on January 1 Note: Enter debts belor credits Data January 01 General Journal Debli Credit