s $1,3$ P$-$F:$11-27$A Journalizing liability transactions

The following transactions of Plymouth Pharmacies occurred during $2023$ and $2024$:

$2023$

Jan. $9$ Purchased computer equipment at a cost of $$12,000,$ signing a six$-$month, $9\%$ note payable for that amount.

$29$ Recorded the week's sales of $$63,000,$ three$-$fourths on credit and onefourth 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, $9\%$ note, plus interest, at maturity.

Aug. $31$ Purchased merchandise inventory for $$9,000,$ signing a six$-$month, $10\%$ note payable. The company uses the perpetual inventory system.

Dec. $31$ Accrued warranty expense, which is estimated at $4\%$ of sales of $$609,000.$

$31$ Accrued interest on all outstanding notes payable.

$2024$

Feb. $28$ Paid the six$-$month $10\%$ note, plus interest, at maturity.