Whispering Winds Corp. had the following transactions involving notes payable July 1.2022 Nov.1 2022 Dec 31, 2022 Feb. 1.2023 Apr 1.2023 Borrows $55,000 from First National Bank by signing a 9-month, 8% note Borrows $66.000 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 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 problemi) Date Account Titles and Explanation Debit (To record adjusting entry for Fisabional Banknote) To record adjusting entry for statt Earth note 2020 Date Account Titles and Explanation Dit (To record adjusting entry for First National Banknote) To record adjusting entry for Lyon County State Bank note) Feb. 1. 2023 Apr 1.2023