Blue Spruce Corp. had the following transactions involving notes payable. July 1, 2022 Borrows $60 , 500 from First National Bank by signing a 9-month, 8% note. Nov. 1,2022 Borrows $72 , 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. Account Titles and Explanation Debit Credit (To record adjusting entry for Lyon County State Bank note)