Cullumber corporation sells rock-climbing products and also operates an indoor climbing facility for climbing enthusiasts. during the last part of 2022, cullumber had the following transactions related to notes payable. sept. 1 issued a $15,600 note to pippen to purchase inventory. the 3-month note payable bears interest of 7% and is due december 1. (cullumber uses a perpetual inventory system.) sept. 30 recorded accrued interest for the pippen note. oct. 1 issued a $18,000, 8%, 4-month note to prime bank to finance the purchase of a new climbing wall for advanced climbers. the note is due february 1. oct. 31 recorded accrued interest for the pippen note and the prime bank note. nov. 1 issued a $25,200 note and paid $8,100 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. this note bears interest of 8% and matures in 12 months. nov. 30 recorded accrued interest for the pippen note, the prime bank note, and the vehicle note. dec. 1 paid principal and interest on the pippen note. dec. 31 recorded accrued interest for the prime bank note and the vehicle note. prepare journal entries for the transactions noted above.