Consider the following note payable transactions of Hernandez Video Productions.

2020

• May 1 Purchased equipment costing $13,300 by issuing a one-year, 5% note payable.
• December 31 Accrued interest on the note payable.

2021

• May 1 Paid the note payable plus interest at maturity.

Journalize the transactions for the company.

Journal

Date	Description	Debit	Credit
May 1, 2020	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense
May 1, 2020	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense
December 31, 2020	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense
December 31, 2020	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense
May 1, 2021	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense
May 1, 2021	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense
May 1, 2021	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense
May 1, 2021	A/PA/RCashEquipmentInterest ExpenseInterest PayableInterest RevenueMerchandise InventoryNotes PayableNotes Payable Expense