Prepare the appropriate journal entries for each of the following transactions in 2014. (Credit account titles are automatically indented when the amount is entered. Do not indent manuolfy. List all deblt entries before credit entries) 3. On April 1, Brenda Company borrows $36,000 from Blue Spruce Bank by signing a 5 month, 596, interest-bearing note. (a) Prepare the entry for Brenda on April 1 when the note was issued. (b) Prepare any adjusting entries necessary on June 30 for Brenda in order to prepare the semiannual financial statements. (c) Prepare the entry to record payment of the note by Brenda at maturity