On December 31, 2017, Marin Inc. rendered services to Beghun Corporation at an agreed price of $115,355, accepting $45,800 down and agreeing to accept the balance in four equal installments of $22,900 receivable each December 31. An assumed interest rate of 12% is imputed Prepare an amortization schedule. Assume that the effective-interest method is used for amortization purposes. (Round answers to 0 decimal places, e.g. 5,275.) December 31, 2017 Schedule of Note Discount Amortization Cash Received Interest Revenue Carrying Amount of Note Date 12/31/17 12/31/18 12/31/19 12/31/20 12/31/21 Prepare the entries that would be recorded by Marin Inc. for the sale on December 31, 2017. (Round answers to 0 decimal places, e.g 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Prepare the entries that would be recorded by Marin Inc. for the (a) receipts and (b) interest on December 31, 2018. (Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit