Problem 10-3A Transactions with current notes payable [[LO3 e cel Zing Cell Phone Company entered into the following transactions involving current liabilities during 2023 and 2024 : 2023 Mar. 14 Purchased merchandise on credit from Ferris Inc. for $150,000. The terms were 1/10,n/30 (assume a perpetual inventory system). Apr. 14 Zing paid $30,000 cash and replaced the $120,000 remaining balance of the account payable to Ferris Inc. with a 5\%, 60 -day note payable. May 21 Borrowed $130,000 from Scotiabank by signing a 4.5\%, 90-day note. ? Paid the note to Ferris Inc. at maturity. ? Paid the note to Scotiabank at maturity. Dec. 15 Borrowed $105,000 and signed a 5.25\%, 120-day note with National Bank. Dec. 31 Recorded an adjusting entry for the accrual of interest on the note to National Bank. 2024 ? Paid the note to National Bank at maturity. Required 1. Determine the maturity dates of the three notes just described. 2. Present journal entries for each of the preceding dates