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

July $1,2025$

Borrows $$58,950$ from First National Bank by signing a $9-$month, $8\%$ note.

Nov. $1,2025$

Borrows $$62,000$ from Lyon County State Bank by signing a $3-$month, $6\%$ note.

Dec. $31,2025,$ Prepares adjusting entries.

Feb. $1,2026$

Pays principal and interest to Lyon County State Bank.

Apr. $1,2026$

Pays principal and interest to First National Bank.

Prepare journal entries for each of the transactions. $($List all debit entries before credit entries. Credit

account titles are automatically indented when amount is entered. Do not indent manually. If no

entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal

entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

$($To record accrual of interest from First National

Bank$)$

$($To record accrual of interest from Lyon County

State Bank$)$