C.S. Cullumber Company had the following transactions involving notes payable. July 1, 2022 Nov. 1, 2022 Dec. 31, 2022 Feb. 1, 2023 Apr. 1, 2023 Borrows $107,000 from First National Bank by signing a 9-month, 8% note. Borrows $110,000 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) ate Account Titles and Explanation Debit Credit 22 Cash 107,000 Notes Payable 107,000 - 1,2022 Cash 110,000 Notes Payable 110,000 - 31, 2022 Interest Expense 4815 Interest Payable 4815 (To record accrual of interest from First National Bank) - 31, 2022 V Interest Expense 1102 Interest Payable 1102 (To record accrual of interest from Lyon County State Bank) 1, 2023 Notes Payable 110,000 Interest Payable 1102 Interest Expense 548 Cash 111650 23 Notes Payable 107,000 Interest Payable 4815 Interest Expense 2140 Cash 113955