Borrowed $52,000 on a 11% note payable that calls for annual installment payments of $26,000 principal plus interest. Record the short-term note payable in a separate account from the long-term note payable. Journal Entry Date Accounts Debit Credit 2017 Apr. 30 Paid the six-month, 13% note at maturity. (Hold all decimals for interim calculations. Round your final answer to the nearest whole number.) Paid the six-month, 13% note at maturity. (Hold all decimals for interim calculations. Round your final answer to the nearest whole number.) Journal Entry Date Accounts Debit Credit 2017 Sept. 3 Accrued warranty expense, which is estimated at 3% of sales of $192,000. Journal Entry Accounts Date Debit Credit 2017 Dec. 31 | Accrued interest on the outstanding note payable. (Hold all decimals for interim calculations. Round your final answer to the nearest whole number.) Journal Entry Date Accounts Debit Credit 2017 Dec. 31 Paid the first installment plus interest for one year on the outstanding note payable. (Hold all decimals for interim calculations. Round your final answer to the nearest whole number.) Journal Entry Date Accounts Debit Credit 2017 Apr. 30