EARY Inc. b ro ed S350,000 on January 1, 2015, with a 6% terest rate. It will make a payment of S1 1,007 annually beginning December 31, 2015 until the note is paid off on December 31, 2018. The company's fiscal year ends on December 31. The payment includes interest and principal. Read the requirements. Requirement a. Prepare the jounal entry to record the issuance of the note payable. (Record debits first, then credits. Exclude explanations from any journal entries.) Account January 1, 2015 Requirement b. Prepare the amortization table for the note. (Round each calculation to the nearest whole number and then use the rounded value for each subsequent calculation in the table. For entries with a S0 amount, make sure to enter "O in the appropriate cell.) Principal Payment Carrying Value Total Interest Payment Date Payment January 1, 2015 December 31, 2015 December 31, 2016 December 31, 2017 December 31, 2018 Requirement c What is the ournal entry at December 31, 2015? Record debits first, then credits. Exclude explanations from anyournal entries.) Account December 31, 2015