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, Mary Company borrows $50,400 from Whispering Winds Bank by signing a 5-month, 5%, interest-bearing note. (a) Prepare the entry for Mary on April 1 when the note was issued. (b) Prepare any adjusting entries necessary on June 30 for Mary in order to prepare the semiannual financial statements. (c) Prepare the entry to record payment of the note by Mary at maturity. No Date 3(a). 3(b). 3(c). Account Titles and Explanation Debit Credit