3. On April 1, Sandra Company borrows $34,800 from Pina Colada Bank by signing a 5-month, 5%, interest-bearing note. (a) Prepare the entry for Sandra on April 1 when the note was issued. (b) Prepare any adjusting entries necessary on June 30 for Sandra in order to prepare the semiannual financial statements. (c) Prepare the entry to record payment of the note by Sandra at maturity. No Date Account Titles and Explanation 3(a). 3(b). 3(c). Debit Credit