3 points 6. On January 1, 2019 Borrower issued a 4 year, $300,000:2% note. The yield (market interest rate) at the time of issuance was 5%, compounded annually. Additional information: Interest is payable on January 1 each year, starting next year. Present value of a lump sum: .82270: Future value of a lump sum: 1.21551; Present value of an ordinary annuity: 3.54595; Future value of an ordinary annuity: 4.31013: Record the journal necessary by Borrower on January 1, 2019. Your answer 7. Regarding #6, record the journal necessary by Borrower on December 31, 2019 3 points Your