C.S. Lewis Company had the following transactions involving notes payable.

July 1, 2012

Borrows $50,000 from Fourth National Bank by signing a 9 month, 12% note.

Nov. 1, 2012

Borrows $60,000 from Livingston State Bank by signing a 3 month, 10% note.

Dec. 31, 2012

Prepares adjusting entries.

Feb. 1, 2013

Pays principal and interest to Livingston State Bank.

Apr. 1, 2013

Pays principal and interest to Fourth National Bank.

Instructions

Prepare journal entries for each of the transactions.