The following note transactions occurred during the year for Zuber Company:
Nov. 25 Zuber issued a 90-day, 10% note payable for $60,000 to Porter Company for merchandise.
Dec. 10 Zuber signed a 120-day, 10% note at the bank for $72,000.
Dec. 23 Zuber gave Dale, Inc., a 60-day, 12% $90,000 note for payment of account.
Prepare the journal entries necessary to adjust the interest accounts at December 31.
Use 360 days for calculations and round to the nearest dollar.