Sheffield Corp. had the following transactions involving notes payable. July 1, 2022 Borrows $58,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2022 Dec. 31, 2022 Borrows $69,600 from Lyon County State Bank by signing a 3-month, 6% note. Prepares annual adjusting entries. Feb. 1, 2023 Pays principal and interest to Lyon County State Bank. Apr. 1, 2023 Pays principal and interest to First National Bank. Prepare journal entries for each of the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Cred