Anthony purchased a new piece of equipment to be used in its new facility. The $400,000 piece of equipment was purchased with a $40,000 down payment and with cash received through the issuance of a $360,000,9%.5-year mortgage payable issued on January 1, 2022. The terms provide for annual installment payments of $92,553 on December 31 - Your answer is partially correct. Prepare an installment payments schedule for the first five payments of the notes payable. (Round answers to O decimal places, eg, 125.) Annual Interest Period Cash Payment Interest Expense Reduction Grincipal Issue Date $ 1 92553 N 92553 UITHI 3 92553 4 92553 5 92553 Prepare the journal entry related to the notes payable for December 31, 2022. (Round answers to decimal places, eg. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Cre late Account Titles and Explanation Dec. 1 e Textbook and Media List of Accounts Your answer is partially correct. Show the balance sheet presentation for this obligation for December 31, 2022. (Hint: Be sure to distinguish between the current and long-term portions of the note.) (Round answers to decimal places, eg. 125.) ANTHONY Balance Sheet (Partial) December 31, 2022 Long-term Liabilities