During 2021, Blossom Company borrowed cash from Sunland Company by issuing notes payable as follows: 1. 2. July 1, 2021, issued an eight-month, 3% note for $73,200. Interest and principal are payable at maturity. November 1, 2021, issued a three-month, 4% note for $56,400. Interest is payable monthly on the first day of the month. Principal is payable at maturity. Blossom has a December 31 fiscal year end and prepares adjusting entries on an annual basis. Prepare all necessary journal entries for Blossom Company to record the notes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275. 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 Account Titles and Explanation Debit Credit Prepare the necessary interest payment transactions for Blossom in 2021 and 2022. Prepare separate adjusting entries for each note. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275. 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 Account Titles and Explanation Debit Credit (Paid interest expense.) (To accrue interest on note issued July 1, 2021.) (To accrue interest on note issued Nov. 1, 2021.) (Pay interest owed on note.) Feb. 1/22