Blue Corporation needs to make an installment note accrual. Use the below information to answer the question. Information: 1) Market Value => Equipment (purchased) => 201,000 2) Carrying Value => Installment Note => 155,000 3) Interest Rate => 18% 4) Accrual Period => 5 Months 5) Life => ????? What value is the second number in the year-end accrual? Second Number => _____ __?__, _____ _____ _____