C.S. Lewis Company had the following transactions involving notes payable.

July 1, 2015 Borrows $54,500 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2015 Borrows $66,000 from Lyon County State Bank by signing a 3-month, 696 note. Dec. 31, 2015 Prepares adjusting entries. Feb. 1, 2016 Pays principal and interest to Lyon County State Bank. Apr. 1, 2016 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 DateAccount Titles and Explanation Debit Credit July 1, 2015 Nov. 1, 2015 Dec. 31, 2015 (Adjusting entry for First National Bank note.) Dec. 31, 2015 (Adjusting entry for Lyon County State Bank note.) Feb. 1, 2016 Apr. 1, 2016