I need help answering this question:

Company A sells a machine to Company B on September $1$ for $$27,000.$ The down payment to be paid by Company B is $$3,000.$ Company B must pay monthly minimum payments of $$265.12\%$ interest rate per annum on the unpaid balance is deducted from each payment and the balance is applied to reduce the principal outstanding.

Company B makes the following payments to Company A:

October $1$ $ $500$

November $1$ $ $500$

December $1$ $ $1,000$

January $2$ $ $500$

Prepare a partial amortization schedule in order to answer the following question.

In preparing an amortization schedule, what is the balance at the end of December?