9. Havana Realty Co. borrowed $90,000 from Santiago Bank on January 1, 2017 by signing a 10% Installment Note requiring three equal annual payments of $36,190 cash. The payments will be made at the end of each year on December 31 (use the accounts Cash, Notes Payable, and Interest Expense). a) Prepare Havana's journal entry for the loan transaction on January 1, 2017. b) Prepare Havana's journal entry for the December 31, 2017 payment to Santiago ($36,190 cash). c) Prepare Havana's journal entry for the December 31, 2018 payment to Santiago ($36,190 cash). d) What is the balance in Havana's Notes Payable account on January 1, 2019 after the journal entries in parts a) b), and e) above are recorded (Please indicate Dr or Cr with your answer, and assume the beginning balance in Notes Payable before January 1, 2017 was zero)