Exercise 10-01 Pina Colada Corp. had the following transactions involving notes payable. July 1, 2020 Borrows $57,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2020 Borrows $68,400 from Lyon County State Bank by signing a 3-month, 5% note. Dec. 31, 2020 Prepares adjusting entries. Feb. 1, 2021 Pays principal and interest to Lyon County State Bank. Apr. 1, 2021 Pays principal and interest to First National Bank. Prepare journal entries for each of the transactions. (Credit account titles are automatically indented when Account Titles and Explanation Debit Credit Date (To record adjusting entry for First National Bank note) (To record adjusting entry for Lyon County State Bank note)