On January 1, 2015, Zinn Company obtained a $52,000, four-year, 6.5% installment note from RBC Royal Bank. The note requires annual payments of $15,179, beginning on December 31, 2015.
a. Prepare an amortization table for this installment note, similar to the one presented in Exhibit 6.

b. Journalize the entries for the issuance of the note and the four annual note payments.