Blue purchased a new plece of equipment to be used in its new facility. The $394,000 piece of equipment was purchased with a $36,000 down payment and with cash received through the issuance of a $358,000,7%,5-year mortgage payable issued on January 1 2022. The terms provide for annual installment payments of $87,313 on December 31 . (a) Prepare an installment payments schedule for the five payments of the notes payable. (Round answers to 0 decimal ploces, es. 15,250. Prepare an installment payments schedule for the five payments of the notes payable. (Round answers to 0 decimal ploces, eg. 15,250)