On December 31, 2020, Whispering Inc. rendered services to Beghun Corporation at an agreed price of $107,799, accepting $42,800down and agreeing to accept the balance in four equal installments of $21,400receivable each December 31. An assumed interest rate of 12% is imputed. (a1) Your answer is partially correct. 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, 2020 Schedule of Note Discount Amortization Interest Decrease Revenue Carrying Amount Cash Received Carrying Amount of Note Date /31/20 $ $ 131/21 21,400 131/22 21,400 T 731/23 21,400 (a2) Prepare the entries that would be recorded by Whispering Inc. for the sale on December 31, 2020. (Round answers to O decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit