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

July 1, 2017		Borrows $50,000 from First National Bank by signing a 9-month, 8% note.
Nov. 1, 2017		Borrows $62,500 from Lyon County State Bank by signing a 3-month, 6% note.
Dec. 31, 2017		Prepares adjusting entries.
Feb. 1, 2018		Pays principal and interest to Lyon County State Bank.
Apr. 1, 2018		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. Round answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)

Date Account Titles and Explanation Debit Credit (Adjusting entry for First National Bank note.) (Adjusting entry for Lyon County State Bank note.) Feb. 1, 2018 Apr. 1, 2018