Sheridan Company had the following transactions involving notes payable. July 1, 2022 Borrows $53,000 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2022 Borrows $63.600 from Lyon County State Bank by signing a 3-month, 6% note. Dec.31, 2022 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. (To record adjusting entry for First National Bank note) (To record adjusting entry for Lyon County State Bank note)