Prepare the appropriate journal entries for each of the following transictions 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, Donna Company borrows $31,200 from Carla Vista Bank by signing a 5-month, 5%, interest-bearing note. (a) Prepare the entry for Donna on April 1 when the note was issued. (b) Prepare any adfusting entries necessary on June 30 for Donna in order to prepare the semiannual financial statements. (c) Prepare the entry to record payment of the note by Donna at maturity