P$-$F:$11-27$A

The following transactions of San Jose Pharmacies occurred during $2024$ and $2025$:

$2024$

Jan. $9$ Purchased computer equipment at a cost of $$9,000,$ signing a six$-$month,

$6\%$ note payable for that amount.

$29$ Recorded the week's sales of $$64,000,$ 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, $6\%$ note, plus interest, at maturity.

Aug. $31$ Purchased merchandise inventory for $$12,000,$ signing a six$-$month, $9\%$

note payable. The company uses the perpetual inventory system.

Dec. $31$ Accrued warranty expense, which is estimated at $2\%$ of sales of $$603,000.$

$31$ Accrued interest on all outstanding notes payable.

$2025$

Feb. $28$ Paid the six$-$month $9\%$ note, plus interest, at maturity.

Journalize the transactions in San Jose Pharmacies' general journal. Explanations

are not required. Round to the nearest dollar.