July 1, 2022 Borrows $50,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2022 Borrows $60,000 from Lyon County State Bank by signing a 3-month, 6% note. Dec. 31, 2022 Prepares adjusting entries. Feb. 1. 2023 Pays principal and interest to Lyon County State Bank. Apr 1, 2023 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.) Date Account Titles and Explanation Debit Cred (Adjusting entry for First National Bank note.) IN (Adjusting entry for Lyon County State Bank note.)