futly paid at maturity on December 31, 2023. The company's fiscal year ends on December 31. Prepare the joumal entries at Januafy 1 , 2020 , and March 31. 2020. Future Valies of 51 table. Future Vahue of an Qrdinany Annuity table Future Value of an Anmuty Due table Present Vabue of 51 table. Pressont Yalus of an Ordinary Annuity tabile Present Value of an Annuity Due takle Preoare the iournal entry on January 1, 2020. (Record debits first, then credits. Exelude exiplanations teom any jourmal entries.)