13. Company B borrowed $10,000 from the bank on January 1. X1, and issued a long-term note payable. The borrowing rate of the note is 3%, and the fixed repayment principal and interest) amount at the end of each year is $1,605, and it will expire after 7 years. Answer the following questions based on the above Question: (6 points) (1) Entry for year X1. (2) Entry for year X2.