FinanceCo lent $9.9 million to Corbin Construction on January 1, 2021, to construct a playground. Corbin signed a three year, 4% Installment note to be paid in three equal payments at the end of each year. (EV of $1. PV of $1. EVA of $1. PVA of $1. EVAD of Si and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1. Prepare the journal entry for FinanceCo's lending the funds on January 1, 2021. 2. Prepare an amortization schedule for the three-year term of the installment note. 3. Prepare the journal entry for the first installment payment on December 31, 2021, 4. Prepare the journal entry for the third installment payment on December 31, 2023