196 300,000 GENERAL JOURNAL Date Account Title DEBIT CA 20,165 197 198 31, 2021, Rockwell Inc. issues a long term note payable for $ 99 0 year note with an interest rate of 6%. oo he note call for semi-annual installment payments of 01 02 S: Prepare the journal entries to record the note on 12-31-21 and to pay the 03 first installment payment on 6-30-2022. 4 5 6 7 TRA 2 POINTS -1 journal entry Optional bonus - 1 journal entry Prepare the journal entry for 12-31-2022 (second payment)