On 1/1/23 a firm purchases a building for $100,000. They sign a 5 year, 10% mortgage note which will be paid off in 5 equal annual installments each 12/31 from 2023 through 2027. 1. What is the amount of the annual payment? 2. Record the purchase of the building 3. Record the 12/31/23 and 12/31/24 payments