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

July 1, 2014		Borrows $50,000 from First National Bank by signing a 9-month, 8% note.
Nov. 1, 2014		Borrows $60,000 from Lyon County State Bank by signing a 3-month, 6% note.
Dec. 31, 2014		Prepares adjusting entries.
Feb. 1, 2015		Pays principal and interest to Lyon County State Bank.
Apr. 1, 2015		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.)

Date Account Titles and Explanation Debit Credit July 1, 2014 Nov. 1, 2014 Dec. 31, 2014 Adjusting entry for First National Bank note.) Dec. 31, 2014 (Adjusting entry for Lyon County State Bank note.) Feb. 1, 2015 Apr. 1, 2015