Prepare the appropriate journal entries for each of the following transactions in 2014. (Credit carties are automatically Indented when the amount is entered. Do not indent manually. List all debit entries before cred entries.) 3. On April 1, Cynthia Company borrows $37.200 from Teal Mountain Bank by signing a 5-month. 5%, interest-bearing note (a) Prepare the entry for Cynthia on April 1 when the note was issued, (b) Prepare any adjusting entries necessary on June 30 for Cynthia in order to prepare the semiannual financial statements. (c) Prepare the entry to record payment of the note by Cynthia at maturity Date Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts