C.S. Pharoah Company had the following transactions involving notes payable. July 1, 2025 Nov. 1, 2025 Dec. 31, 2025 Feb. 1, 2026 Apr. 1, 2026 Borrows $82,950 from First National Bank by signing a 9-month, 8% note. Date Borrows $86,000 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. Prepare journal entries for each of the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Account Titles and Explanation (To record accrual of interest from First National Bank) (To record accrual of interest from Lyon County State Bank) Debit

C.S. Pharoah Company had the following transactions involving notes payable. Prepare journal entries for each of the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit (To record accrual of interest from First National Bank) (To record accrual of interest from Lyon County State Bank)