Prepare journal entries for each of the transactions. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter of for the amounts, Record journal entries in the order presented in the problem.) (To record accrual of interest from First National Bank) (To record accrual of interest from Lyon County State Bank)