On December $31,2023,$ KEC Environmental Corp. borrowed $$107,000$ by signing a four$-$year, $6\mathrm{.}0\%$ Installment note. The note requires four equal payments of accrued interest and principal on December $31$ of each year from $2024$ through $2027.$ Use TABLE $14$A$\mathrm{.}2.($Use appropriate factor$($s$)$ from the tables provided.$)$

a$.$ Calculate the size of each of the four equal payments. $($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$

b$.$ Prepare an amortization table for this Installment note. $($Do not round intermediate calculations. Round the final answers to the nearest whole dollar. Enter all the amounts as positive values.$)$

c$.$ Prepare journal entries that KEC Environmental Corp. would make to record the loan on December $31,2023,$ and the four payments starting on December $31,2024,$ through the final payment on December $31,2027.($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$