C.S. Oriole Company had the following transactions involving notes payable. July 1, 2020 Nov. 1, 2020 Dec 31, 2020 Feb. 1,2021 Apr. 1.2021 Borrows $52,500 from First National Bank by signing a 9-month, 8% note. Borrows $62,400 from Lyon County State Bank by signing a 3-month, 6% note. Prepares adjusting entries. Pays principal and interest to Lyon County State Bank. Pays principal and interest to First National Bank. Date Account Titles and Explanation Debit Credit (Adjusting entry for First National Bank note.) (Adjusting entry for Lyon County Slate Bank note.)