iator On January 1, Year 1, Zero Company obtained a $52,000, 4-year, 6.5% installment note from Regional Bank. The note requires annual payments consisting of principal and interest of $15,179, beginning on December 31 of the current year The December 31, Year 1 carrying amount in the allocation of periodic payments table for this installment note will be equal to: Oa. $36,821 Ob. $27,635 Oc. $40,201 Od. $39,000