Sunland Company had the following transactions involving notes payable.

July 1, 2022		Borrows $56,000 from First National Bank by signing a 9-month, 8% note.
Nov. 1, 2022		Borrows $67,200 from Lyon County State Bank by signing a 3-month, 6% note.
Dec. 31, 2022		Prepares 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. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date July 1, 2022November 1, 2022December 31, 2022February 1, 2023April 1, 2023	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date July 1, 2022November 1, 2022December 31, 2022February 1, 2023April 1, 2023	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date July 1, 2022November 1, 2022December 31, 2022February 1, 2023April 1, 2023	enter an account title to record the adjusting entry for First National Bank note	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry for First National Bank note	enter a debit amount	enter a credit amount
	(To record adjusting entry for First National Bank note)
choose a transaction date July 1, 2022November 1, 2022December 31, 2022February 1, 2023April 1, 2023	enter an account title to record the adjusting entry for Lyon County State Bank note	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry for Lyon County State Bank note	enter a debit amount	enter a credit amount
	(To record adjusting entry for Lyon County State Bank note)
Feb. 1, 2023	enter an account title for journal entry on February 1, 2023	enter a debit amount	enter a credit amount
	enter an account title for journal entry on February 1, 2023	enter a debit amount	enter a credit amount
	enter an account title for journal entry on February 1, 2023	enter a debit amount	enter a credit amount
	enter an account title for journal entry on February 1, 2023	enter a debit amount	enter a credit amount
Apr. 1, 2023	enter an account title for journal entry on April 1, 2023	enter a debit amount	enter a credit amount
	enter an account title for journal entry on April 1, 2023	enter a debit amount	enter a credit amount
	enter an account title for journal entry on April 1, 2023	enter a debit amount	enter a credit amount
	enter an account title for journal entry on April 1, 2023	enter a debit amount	enter a credit amount