C.S. Lewis Company had the following transactions involving notes payable. July 1, 2015 Borrows $50,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2015 Borrows $60,000 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