C.S. Cullumber Company had the following transactions involving notes payable. July 1, 2022 Borrows $38,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2022 Borrows $41,000 from Lyon County State Bank by signing a 3-month, 6% note. Dec 31, 2022 Prepares adjusting entries. Feb. 1, 2023 Pays principal and interest to Lyon County State Bank. Apr. 1, 2023 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 presented in the problem.) Date Account Titles and Explanation Debit Credit July 1, 2022 Cash 38000 Notes Payable 38000 November 1, 2022 Cash 41000 Notes Payable 41000 December 31, 2022 Interest Expense 1520 Interest Payable 1520 (To record accrual of interest from First National Bank) December 31, 2022 Interest Expense 410 Interest Payable 410 (To record accrual of interest from Lyon County State Bank) February 1, 2023 Notes Payable 38000 Interest Expense 1520 Interest Payable 760 Cash 40280 April 1, 2023 4 Notes Payable 41000 41000 Interest Expense 410 Interest Payable 205 Cash 41615