Instructions On January 1, 2012, Hebron Company issued a $213,000, 5-year, 4% installment note to Ventsam Bank. The note requires annual payments of $47,846, beginning on December 31, 2012 Joumalize the entries to record the folowing: 2012 Jan Dec 2015 Dec 1 Issued the note for cash at its face amount 31 Paid the annual payment on the note, which consisted of interest of $8.520 and principal of $39.326. 31 Paid the annual payment on the note, including $3.610 of interest. The remainder of the payment reduced the principal balance on the note Instry General Journal On J General Journal Instructions Jour a. Joumalize the entries to record the transactions for the year 2012. 3 JOURNAL DATE DESCRIPTION b. Joumalize the entries to record the transactions for the year 20YS PAGE 10 ACCOUNTING EQUATION POST.REF DEBIT CREDIT ASSETS LIABILITIES EQUITY PAGE 15 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST, REY DEBIT CREDIT ASSETS LIABILITIES EQUITY