During 2021, Carla Vista Co, borrowed cash from Wildhorse Co. by issuing notes payable as follows. 1. July 1, 2021, issued an eight-month.5% note for $71.400. Interest and principal are payable at maturity. 2. November 1, 2021, issued a three-month, 5% note for $52.800 Interest is payable monthly on the first day of the month Principal is payable at maturity Carla Vista has a December 31 fiscal year end and prepares adjusting entries on an annual basis. Prepare all necessary journal entries for Carla Vista Co. 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, eg. 5,275. If no entry is required, select "No Entry for the account titles and enter 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 Carla Vista in 2021 and 2022. Prepare separate adjusting entries for each note. Credit account are automatically indented when amount is entered. Do not indent manually. Round answers to the nearest whole dollars5275. If no entry is required. dec Ne Entry for the account tities and enter 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