please answer question 2b

Liability Transactions The following items were selected from among the transactions completed by Aston Martin Inc. during the current year: Apr. 15. Borrowed $225,000 from Audi Company, issuing a 30-day, 6% note for that amount. May 1. Purchased equipment by issuing a $320.000, 180-day note to Spyder Manufacturing Co.. which discounted the note at the rate of 6% 15. Paid Audi Company the interest due on the note of Apni 15 and renewed the loan by issuing a new 60-day, 8% note for $225,000. (Record both the debit and credit to the notes payable account.) July 14. Paid Audi Company the amount due on the note of May 15 Aug. 16. Purchased merchandise on account from Exige co $90,000, termin/30 Sept. 15. Issued a 45 day, 6% note for $90,000 to Exige Co.on account, Oct. 28. Paid Spyder Manufacturing Co, the amount due on the note of May 30. Paid Exige Co, the amount owed on the note of September 15 Nov. 16. Purchased store equipment from Gallardo Co for $450,000, paying $50,000 and issuing a series of twenty 996 notes for $20,000 each, coming due at 30-day intervals Dec. 16. Pald the amount due Gallardo Co on the first note in the series issued on November 16 28. Settled a personal injury lawsuit with a customer for 587,500, to be paid in January. Aston Martin Inc. accrued the loss in a litigation claims payable account 2. Journalize the adjusting entry for each of the following accrued expenses at the end of the current year: a. Product warranty cost, $26,800. b. Interest on the 19 remaining notes owed to Gallardo Co. Item Account Debit Credit Product Warranty Expense 26,800 Product Warranty Payable 26,800 b. Interest Expense - Interest Payable