On December 31, 2025, Kingbird Inc. rendered services to Beghun Corporation at an agreed price of $109,601, accepting $42,400 down and agreeing to accept the balance in four equal installments of $21,200 receivable each December 31. An assumed interest rate of 10% is imputed. (a1) 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.) Cash Date Received 12/31/25 December 31, 2025 Schedule of Note Discount Amortization Interest Revenue Decrease Carrying Amount Carrying Amount of Note $ 12/31/26 12/31/27 12/31/28 12/31/29 $ +A $ i