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Journalize the following entries on the books of the borrower and creditor. Label accordingly. (Assume a 360-day year is used for interest calculations.)
Trapezius
A large, triangular muscle extending over the back of the neck and shoulders, involved in moving, rotating, and stabilizing the scapula (shoulder blade) and extending the neck.
Pronator Teres
A muscle in the forearm that helps rotate the forearm into a palm-down position.
Brachialis
A muscle located in the upper arm that is involved in flexing the elbow joint.
Supinator
A muscle located in the forearm that rotates the forearm and hand outward, allowing the palm to face upwards.
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