Current Attempt in Progress 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 manually. List all debit entries before credit entries.) 3. On April 1, Patricia Company borrows $32,400 from Splish Brothers Bank by signing a 5-month, 5%, interest-bearing note. (a) Prepare the entry for Patricia on April 1 when the note was issued. (b) Prepare any adjusting entries necessary on June 30 for Patricia in order to prepare the semiannual financial statements. (c) Prepare the entry to record payment of the note by Patricia at maturity. Account Titles and Explanation Debit 3(a), April 1 Accumulated Depreciation Equipment Equipment No Date Cre 3[b). Accumulated Depreciation Equipment 3c)