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

July 1, 2022		Borrows $47,000 from First National Bank by signing a 9-month, 8% note.
Nov. 1, 2022		Borrows $50,000 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.)

July 1, 2022	Cash	enter a debit amount	enter a credit amount
	Notes Payable	enter a debit amount	enter a credit amount
November 1, 2022	Cash	enter a debit amount	enter a credit amount
	Notes Payable	enter a debit amount	enter a credit amount
December 31, 2022	Interest Expense	enter a debit amount	enter a credit amount
	Interest Payable	enter a debit amount	enter a credit amount
	(To record accrual of interest from First National Bank)
December 31, 2022	Interest Expense	enter a debit amount	enter a credit amount
	Interest Payable	enter a debit amount	enter a credit amount
	(To record accrual of interest from Lyon County State Bank)
February 1, 2023	Interest Expense	enter a debit amount	enter a credit amount
	Interest Payable	enter a debit amount	enter a credit amount
	Notes Payable	enter a debit amount	enter a credit amount
	Cash	enter a debit amount	enter a credit amount
April 1, 2023	Interest Expense	enter a debit amount	enter a credit amount
	Interest Payable	enter a debit amount	enter a credit amount
	Notes Payable	enter a debit amount	enter a credit amount
	Cash	enter a debit amount	enter a credit amount