During $2024,$ Carla Vista Co$.$ borrowed cash from Flint Company by issuing notes payable as follows:

June $1,2024,$ issued an eight$-$month, $3\%$ note for $$79,200.$ Interest and principal are payable at maturity.

October $1,2024,$ issued a three$-$month, $7\%$ note for $$49,200.$ Interest is payable monthly on the first day of the month.

Principal is payable at maturity.

Carla Vista has a November $30$ fiscal year end and prepares adjusting entries on an annual basis.

$($a$)$

Prepare all necessary journal entries for Carla Vista to record the notes. $($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 $0$ for the amounts.

Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit