The following transactions of Philadelphia Pharmacies occurred during 2017 and 2018:

2017 

Jan. 9 Purchased computer equipment at a cost of $ 7,000, signing a six-month, 9% note payable for that amount. 

29 Recorded the week's sales of $ 66,000, three-fourths on credit and one-fourth for cash. Sales amounts are subject to a 6% state sales tax. Ignore cost of goods sold. 

Feb. 5 Sent the last week's sales tax to the state. 

Jul. 9 Paid the six-month, 9% note, plus interest, at maturity. 

Aug. 31 Purchased merchandise inventory for $ 15,000, signing a six-month, 10% note payable. The company uses a perpetual inventory system.

Dec. 31 Accrued warranty expense, which is estimated at 2% of sales of $609,000.

31 Accrued interest on all outstanding notes payable.

2018

Feb. 28 Paid the six-month 10% note, plus interest, at maturity.

Journalize the transactions in Philadelphia's general journal. Explanations are not required.