Listen Umbrella Corporation receives $9,000 on January 1, 2021 when it issues a 3-year, 7% note payable to finance the purchase of equipment. The terms provide for annual blended payments of 3,430 (principal and interest) on December 31 of each year. Required: Prepare the journal entries required for the first 2-year installment payments on December 31, 2021 and December 31, 2022. Format BI U Date Description DR CR E B