Geriatric Dispensary borrowed $360,000 on January 2,2024 , by issuing a 15% serial bond payable that must be paid in three equal annual installments plus interest for the year. The first payment of principal and interest comes due January 2 , 2025. Complete the missing information. Assume bonds are issued at face value. (For accounts with a $0 balance, make sure to enter " 0 " in the appropriate cell.)