C.S. Sunland Company had the following transactions involving notes payable. July 1, 2022 Borrows $89,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2022 Borrows $92,000 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 July 1, 2022 Cash 89000 > Notes Payable 89000 November 1, 2022 Cash 92000 Notes Payable 92000 December 31, 20224 Interest Expense 3560 Interest Payable 3560 December 31, 2022 Interest Expense 3560 Interest Payable 3560 (To record accrual of interest from First National Bank) December 31, 2022 Interest Expense 920 Interest Payable 920 (To record accrual of interest from Lyon County State Bank) February 1, 2023 Notes Payable 92000 Interest Expense Interest Payable Cash April 1, 2023 Notes Payable 89000 Interest Expense Interest Payable April 1, 2023 Notes Payable 89000 Interest Expense Interest Payable Cash