Prepare the appropriate journal entries far each of the following transactions in 2014. (Crecfit dccount titles are automabioally indented when the amcunt be entered. Do not indent manuely, List dil debit entries before credit entries) 3. On Aprit 1. Susan Company borrows 551.600 from Pina Colada Bank by signing a 5 -month. 5k interest-bearing note. (a) Prepare the entry for Susan on April 1 when the note was bsued (b) Prepare any adjusting entries necessary on June 30 for Susan in order to prepare the serniannaal financial statements. (c) Prepare the entry to recoed payment of the note by Susan at maturity