C.S. Sandhill Company had the following transactions involving notes payable. July 1, 2022 Nov. 1, 2022 Dec 31, 2022 Borrows $ 95,000 from First National Bank by signing a 9-month, 8% note. Borrows $ 98,000 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 Feb. 1, 2023 Apr. 1, 2023 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 >