On December 31, 2020, Pina Inc. rendered services to Beghun Corporation at an agreed price of $110,318, accepting $43.800 down and agreeing to accept the balance in four equal installments of $21,900 receivable each December 31. An assumed interest rate of 12% is imputed. Your answer is correct. Prepare an amortization schedule. Assume that the effective-interest method is used for amortization purposes. (Round answers to O decimal places, e.g. 5,275.) December 31, 2020 Schedule of Note Discount Amortization Interest Discount Revenue Amortized Cash Received Carrying Amount of Note Date 31/20 $ 66518 31/21 21,900 7982 13918 52600 31/22 21,900 6312 15588 37012 31/23 21,900 4441 17459 19553 31/24 21,900 2346 19554 Taytbealand Media 9:09 PM ^ 4/15/2020 33 . Your answer is partially correct. Prepare the entries that would be recorded by Pina Inc. for the sale on December 31, 2020. (Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cash Notes Receivable Discount on Notes Receivable Service Revenue e Textbook and Media List of Accounts 9:11 PM ote a $ $ ^