C.S. Pharoah Company had the following transactions involving notes payable. July 1, 2022 Borrows $83,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2022 Borrows $86,000 from Lyon County State Bank by signing a 3-month, 6% note. Dec. 31, 2022 Prepares adjusting entries. Feb. 1, 2023 Pays principal and interest to Lyon County State Bank. Apr. 1, 2023 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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit 1, 2022 Cash 83,000 Notes Payable 83,000 ember 1, 2022 Cash 86,000 Notes Payable 86,000 ember 31, 2022 Interest Expense 4,180 Interest Payable 4,180 (To record accrual of interest from First National Bank) ember 31, 2022 Interest Expense 4,180