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C.S. Oriole Company had the following transactions involving notes payable. July 1, 2020 Nov. 1, 2020 Dec. 31, 2020 Borrows $52,500 from First National Bank by signing a 9-month, 8% note. Borrows $62.400 from Lyon County State Bank by signing a 3-month, 6% note. Prepares adjusting entries. Pays principal and interest to Lyon County State Bank. Pays principal and interest to First National Bank. Feb. 1, 2021 Apr. 1.2021 Prepare journal entries for each of the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.) Debit Credit Date Account Titles and Explanation 52500 July 1.2020 Cash 5254 Notes Payable 62400 Cash Nov. 1.2020 : Notes Payable Dec 31, 2020 Interest Expense Interest Payable (Adjusting entry for First National Bank note.)