Exercise 11-01 C.S. Coronado Company had the following transactions involving notes payable. July 1, 2020 Borrows $54,500 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2020 Borrows $61,200 from Lyon County State Bank by signing a 3-month, 6% 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 amount is entered. Do not indent manually. Round answers to o decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (Adjusting entry for First National Bank note.) (Adjusting entry for Lyon County State Bank note.)