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

July $1,2025$

Borrows $$85,950$ from First National Bank by signing a $9-$month, $8\%$ note.

Nov. $1,2025$

Borrows $$89,000$ 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 the Journal entries for each of the transactions.