C.S. Sandhill Company had the following transactions involving notes payable. July 1, 2025 Borrows $61,950 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2025 Dec. 31, 2025 Borrows $65,000 from Lyon County State Bank by signing a 3-month, 6% note. Prepares adjusting entries. Feb. 1, 2026 Pays principal and interest to Lyon County State Bank. Apr. 1, 2026 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.) Date July 1, 2025 November 1, 2025 December 31, 2025 Account Titles and Explanation December 31, 2025 (To record accrual of interest from First National Bank) July 1, 2025 (To record accrual of interest from Lyon County State Bank) Debit Credit