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

July $1,2025$

Nov. $1,2025$

Dec. $31,2025$

Feb. $1,2026$

Apr. $1,2026$

Borrows $$103,950$ from First National Bank by signing a $9-$month, $8\%$ note.

Borrows $$107,000$ 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. $($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 O for the amounts. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Cash

Notes Payable

Notes Payable

Debit

Cr$$

Interest Expense

Interest Payable

$($To record accrual of interest from First National Bank$)$

Februarv $1\mathrm{.}2026$

Interest Payable

$($To record accrual of interest from Lyon County State Bank$)$

Adril $1\mathrm{.}2026$

Interest Payable

Interest Expense

Cash

Notes Payable

Interest Payable