Udala Uke's had the following transactions involving notes payable. July 1, 2021 Nov. 1, 2021 Dec 31, 2021 Borrows $61,000 from First National Bank by signing a nine-month, 8% note. Borrow $73,200 from Interprovincial Bank by signing a three-month, 6% note. Prepares annual year-end adjusting entries. Pays principal and interest to Interprovincial Bank. Pays principal and interest to First National Bank Feb. 1. 2022 Apr. 1. 2022 Prepare journal entries for each of the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation D Debit Credit (Borrowed cash and signed a note payable.) (Borrowed cash and signed a note payable.) Accrued interest expense Feb 1, 2022 (Paid note and interest owing Apr. 1.2022 Paid mandinn 000