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

July $1,2025$

Borrows $$76,950$ from First National Bank by signing a $9-$ month, $8\%$ note.

Nov. $1,2025$

Borrows $$80,000$ 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.$)$

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List of Accounts