Instructions On the first day of the fiscal year, a company issues $50,000, 10%, five-year installiert notes that have anual payments of $13,100. The first note payment consists of $5,000 of interest and $8,190 / principal repayment - Journalize the entry to record the issuance of the installment roles on January 1, 2017. Refer to the Chart of Accounts for exact wording of account bites b. Journalize the first annual note payment on January 1, 2018. Refer to the Chart of Accounts for exact wording of account titles Instructions Journal Or pri a Journalize the entry to record the issuance of the installment notes on January 1, 2017. Refer to the Chart of Accounts for exact wording of account Mers. INGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST REF DEUT CREDIT ASSETS LIAUTIES 1 EQUITY 2 b. Journalize the first annual note payment on January 1, 2018 Refer to the Chart of Accounts for exact wording of account nibles Or D. Journalize the first annual note payment on January 1, 2018. Refer to the Chart of Accounts for exact wording of account thes. JOURNAL GE 15 DATE ACCOUNTING EQUATION DESCRIPTION 1 POST REE DEBIT CREDIT ASSETS LABILITIES EQUITY 2 5