Rob Judson Company had the following transactions involving notes payable. July 1, 2012 Borrows $50,000 from Third National Bank by signing a 9-month, 12% note. November 1,2012 Borrows $60,000 from DeKalb State Bank by signing a 3-month, 10% note. December 31, 2012 Prepares adjusting entries. February 1, 2013 Pays principal and interest to DeKalb State Bank. April 1, 2013 Pays principal and interest to Third National Bank. Instructions Prepare journal entries for each of the transactions shown above. (For multiple debit/credit entries, list amounts from largest to smallest e.g. 10, 5, 3, 2.) Date Description Debit Credit 07/1/12 11/01/12 12/31/12 (Adjusting entry for Third National Bank note.) (Adjusting entry for DeKalb State Bank note.) 02/01/13 04/01/13