C$.$S$.$ Blossom Company had the following transactions involving notes payable.

July $1,2022$

Nov. $1,2022$

Dec. $31,2022$

Feb. $1,2023$

Apr. $1,2023$

Borrows $$68,000$ from First National Bank by signing a $9-$month, $8\%$ note.

Borrows $$71,000$ from Lyon County State Bank by signing a $3-$month, $6\%$ note.

Prepares adjusting entries.

Pays principal and interest to Lyon County State Bank.

Pays principal and interest to First National Bank.

Prepare journal entries for each of the transactions. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$