2. On January 1, Luther Co. issued a S1 000 000 5 year, 8% installment note payable with payments of S200.000 principal plus interest due on January 1 of each year for the next 5 years. (a) Prepare the adjusting journal entry at December 31 to accrue interest for the year (b) Show the accounts) and amounts) and where it will appear on a multi-step income statement prepared on December 31. (c) Show the account(s) and amount(s) and where they will appear on a classified balance sh December 31