Cucina Corporation signed a new installment note on January 1, 2021, and deposited the proceeds of $54,300 in its bank account. The note has a 3-year term, compounds 5 percent interest annually, and requires an annual installment payment on December 31. Cucina Corporation has a December 31 year-end and adjusts its accounts only at year-end. Required: Use an online application, such as the loan calculator with annual payments at mycalculators.com, to complete the amortization schedule. Prepare the journal entries on (a) January 1, 2021, and December 31 of (b) 2021, (c) 2022, and (d) 2023. If Cucina Corporations year-end were March 31, rather than December 31, prepare the adjusting journal entry it would make for this note on March 31, 2021.