Journalize the following items selected from among the transactions completed by Emerald Bay Stores Co. during 2021. Assume a 360 day year. 2/15/21 Purchased merchandise on account from Hood Co., $144,000, terms n/30. Purchased office equipment from Mountain Equipment Co. for $144,000, paying $24,000 and issuing a series of ten 6% notes for $12,000 each, coming due at 30-day intervals. 3/17/21 Issued a 60-day, 6% note for $144,000 to Hood Co., on account. 5/16/21 6/15/21 8/14/21 Paid Hood Co. the amount owed on the note of March 17. Borrowed $177,600 from Acme Bank, issuing a 60-day, 7% note. Paid Acme Bank the amount owed on the note of June 15. 12/1/21 12/31/21 Paid the amount due Mountain Equipment Co. on the first note in the series issued on December 1. 2/15/21 Inventory 144,000 Accounts Payable 144,000 3/17/21 Accounts Payable Cash Federal Income Tax Payable Federal Unemployment Tax Payable Inventory Interest Expense Medicare Tax Payable Notes Payable Office Equipment Payroll Tax Expense Social Security Tax Payable State Unemployment Tax Payable Wages Expense Wages Payable Warranty Expense Warranty Payable 5/16/21 6/15/21 8/14/21 12/1/21 12/31/21