During 2024, Ivanhoe Co. borrowed cash from Carla Vista Company by issuing notes payable as follows: 1. June 1, 2024, issued an eight-month, 4% note for $76,800. Interest and principal are payable at maturity. 2. October 1, 2024, issued a three-month, 8% note for $46,800. Interest is payable monthly on the first day of the month. Principal is payable at maturity. Ivanhoe has a November 30 fiscal year end and prepares adjusting entries on an annual basis. (a) Your answer is correct. Prepare all necessary journal entries for Ivanhoe to record the notes. (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. List all debit entries before credit entries.) Date Account Titles and Explanation June 1/24 Cash Notes Payable Oct. 1/24 Cash Notes Payable Debit 76800 46800 Credit 7680 4680