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

July $1,2025$ Borrows $$61,950$ from First National Bank by signing a $9-$month, $8\%$ ncte.

Nov. $1,2025$ Borrows $$65,000$ 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

Notes Payable $$

Interest Payable $$

Interest Expense $$

$$

$$

$$interest to First National Bank.