Current llabilities: Current portion of non-current debt Interest payable.. Non current liabilities Long-term debt. Problem 10-2B Transactions with current notes payable LO3 eXcel Brad's Building Supplies entered into the following transactions involving current liabilities and 2018. 2017 Feb. 4 Purchased merchandise on credit from Shape Products for $68.600. The terms were 2/10, n/60.Assune uses a perpetual inventory system; ignore sales taxes. Borrowed $215,000 from the First Provincial Bank by signing a note payable for 30 days at 3.5% Paid the First Provincial Bank note. Gave Shape Products $18,600 cash and a $50,000, 30day, 5% note to secure an extension on Brats past-due account. Paid the note given to Shape on April 5. Borrowed $216,000 at First Provincial Bank by signing a note payable for 60 days at 4%. Borrowed money at the Bank of Montreal by giving a $300,000.90-day, 5% note payable. Recorded an adjusting entry for the accrual of interest on the note to the First Provincial Bank. Recorded an adjusting entry for the accrual of interest on the note to the Bank of Montreal. Mar. Apr. 2 1 5 May Nov. Dec. 5 16 1 31 31 2018 15 1 Jan. Mar. Paid the November 16 note to First Provincial Bank. Paid the principal and interest on the December 1 note given to the Bank of Montreal. Required Prepare journal entries to record these transactions for Brad's Building Supplies. Problem 10-3B Estimated product warranty liabilities L04