he following are selected transactions of Andreu Company. Andreu prepares finan- cial statements quarterly Jan. Purchased merchandise on account from Diego Company, $30,000, terms 2/10, n/30. (Andreu uses the perpetual inventory system.) Feb. 1 Issued a 9%, 2-month, $30,000 note to Diego in payment of account. Mar. 31 Accrued interest for 2 months on Diego note. Apr. Paid face value and interest on Diego note. July 1 Purchased equipment from Garcia Equipment paying $11,000 in cash and signing a Sept. 30 Oct. 1 Dec. 1 10%, 3-month, $40,000 note.