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

July 1, 2015		Borrows $50,500 from First National Bank by signing a 9-month, 8% note.
Nov. 1, 2015		Borrows $61,200 from Lyon County State Bank by signing a 3-month, 6% 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.