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 $1,$ Susan Company borrows $$25,200$ from Whispering Winds Bank by signing a $5-$month, $5\%,$ interest$-$bearing note.

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

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

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

$$ Account Titles and Explanation

Cash

Notes Payable

$.$

$$ Interest Expense $$

Interest Payable $$

$.$

Debit

$$

$$

$$

$$

$\backslash$table$[[25,200]]$