Exercise 10-1 C.S. Lewis Company had the following transactions involving notes payable July 1, 2017 Borrows $51,000 from First National Bank by signing a 9-month, 8% note Nov. 1, 2017 Borrows $61,200 from Lyon County State Bank by signing a 3-month, 6% note Dec. 31, 2017 Prepares adjusting entries. Feb. 1, 2018 Pays principal and interest to Lyon County State Bank Apr. 1, 2018 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.)