Larkspur, Inc. had the following transactions involving notes payable. July 1, 2020 Nov. 1, 2020 Dec 31, 2020 Feb. 1, 2021 Apr 1, 2021 Borrows $54,000 from First National Bank by signing a 9-month, 8% note. Borrows $64,800 from Lyon County State Bank by signing a 3-month, 6% note. Prepares adjusting entries. Pays principal and interest to Lyon County State Bank. 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 Credit : (To record adjusting entry for First National Bank note) (To record adjusting entry for Lyon County State Bank note)