Blue Manufacturing Inc. intends to finance the acquisition of new manufacturing equipment that costs $171,000 by issuing a five-year, 3.50% note payable. The note would be issued on January 1, 2024. Blue's year end is December and the note would require annual payments on December 31. The finance company has given Blue the choice of making blended payments of $37,873, or making fixed payments of $34,200 plus interest. (a) Assuming the blended payment option is selected, prepare the amortization table for the first two years of the note payable. Semi-annual Interest Period Cash Payment Jan. 1, 2024 Dec. 31, 2024 Dec. 31, 2025 Interest Expense Reduction of Principal Pri Bal