Whispering Winds Corp. had the following transactions involving notes payable. July 1, 2022 Nov. 1, 2022 Dec. 31, 2022 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 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. Prepare journal entries for each of the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation (To record adjusting entry for First National Bank note) (To record adjusting entry for First National Bank note) (To record adjusting entry for Lyon County State Bank note) Debit Credit