Splish Brothers Inc. had the following transactions involving notes payable. July 1, 2019 Borrows $61.500 from First National Bank by signing a 9-month, 8% note. Nov. 1, 2019 Borrows $73.800 from Lyon County State Bank by signing a 3-month, 6% note. Dec 31, 2019 Prepares adjusting entries. Feb. 1, 2020 Pays principal and interest to Lyon County State Bank Apr 1, 2020 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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record adjusting entry for First National Bank note) (To record adjusting entry for Lyon County State Bank note) Feb. 1.2020 Apr. 1.2020