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, Melissa Company borrows $40,800 from Splish Brothers Bank by signing a 5-month, 5%, interest- bearing note. (a) Prepare the entry for Melissa on April 1 when the note was issued. (b) Prepare any adjusting entries necessary on June 30 for Melissa in order to prepare the semiannual financial statements. (c) Prepare the entry to record payment of the note by Melissa at maturity.