The following transactions of Newport Marine Supply occurred during 2018 and 2019:

2018
Feb 3 Purchased equipment for $8,000, signing a six-month, 10% note payable.
28 Recorded the week’s sales of $75,000, one-third for cash, and two-thirds on account. All sales amounts are subject to a 3% sales tax. Ignore cost of goods sold.
Mar 7 Mar Sent last week’s sales tax to the state.
Apr 30 Borrowed $180,000 on a four-year, 11% note payable that calls for annual payment of interest each April 30.
Aug 3 Paid the six-month, 10% note at maturity.
Nov 30 Purchased inventory at a cost of $6,600, signing a three-month, 8% note payable for that amount.
Dec 31 Accrued warranty expense, which is estimated at 2.0% of total sales of $623,000.
31 Accrued interest on all outstanding notes payable. Accrued interest for each note separately.

2019

Feb 28 Paid off the 8% inventory note, plus interest, at maturity.
Apr 30 Paid the interest for one year on the long-term note payable.

Requirement

Record the transactions in the company’s journal. Explanations are not required.