Prepare the appropriate journal entries for each of the following transactions in $2014.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

$3.$ On April $1,$ Patricia Company borrows $$32,400$ from Splish Brothers Bank by signing a $5-$month, $5\%,$ interest$-$bearing note.

$($a$)$ Prepare the entry for Patricia on April $1$ when the note was issued.

$($b$)$ Prepare any adjusting entries necessary on June $30$ for Patricia in order to prepare the semiannual financial statements.

$($c$)$ Prepare the entry to record payment of the note by Patricia at maturity.

$\backslash$table$[[$No Date Account Titles and Explanation$],[3($a$).],[3($b$).],[3($c$).],[($credit$]]$