At January 1, 2021, Brant Cargo acquired equipment by Issuing a four-year, $200,000 (payable at maturity), 5% note. The market rate of Interest for notes of similar risk is 12%. (FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of \$1) (Use approprlate factor(s) from the tables provided.) Required: 1. to 3. Prepare the necessary journal entrles for Brant Cargo. (If no entry Is required for a transaction/event, select "No journal entry required" In the flirst account fleld. Round your flnal answers to the nearest whole dollar) Journal entry worksheet 3 Note: tnter debits betore credits