27:111 On January 1, 2017, MM Co. borrows $420,000 cash from a bank and in return signs an 8% installment note for five annual payment $105.192 each, with the first payment due one year after the note is signed (Table B.3) (Use PV factors from table provided.) 1. Prepare the journal entry to record issuance of the note View transaction list Journal entry worksheet Mc Graw Record the issuance of the note. Hote: Enter debits before credits Date Jan 01 General Journal Debit Credit Prav Nay