art of Accounts Journal Instructions On January 1, 2016, Hebron Company issued a $231,000, five- year, 9% installment note to Ventsam Bank. The note requires annual payments of $59,388, beginning on December 31, 2016. Journalize the entries to record the following transactions. Be I sure to include the year in the date for the entries. Refe to the Chart of Accounts for exact wording of account titles. 2016 Jan. 1 Issued the note for cash at its face amount. 21 Daid th thn.ann.nl..n.nmont nn.th a.n nid