The following transactions of My Dollar stores occurred during 2006 and 2007:

**2006**
Feb 3 ” Purchased equipment for $10,000, signing a six-month, 9% note payable
Feb 28 ” Recorded the week”s sales of $51,000, one-third for cash, and two-thirds on account. All sales amounts are subject to a 5% sales tax.
Mar 7 ” Sent last week”s sales tax to the state
Apr 30 ” Borrowed $100,000 on a four-year, 9% note payable that calls for annual payment of interest each April 30
Aug 3 ” Paid the six-month, 9% note at maturity
Nov 30 ” Purchased inventory at a cost of $7,200, signing a three-month, 8% note payable for that amount
Dec 31 ” Accrued a warranty expense, estimated at 3% of total sales of $260,000
Dec 31 ” Accrued interest on all outstanding notes payable. Accrued interest for each note separately.

**2007**
Feb 28 ” Paid off the 8% inventory note, plus interest, at maturity
Apr 30 ” Paid the interest for one year on the long-term note payable

TASK:
Please record the transactions in the company”s journal within the Excel sheet attached. Explanations are not required.