On December 31,2025, Sunland Inc. rendered services to Beghun Corporation at an agreed price of $106,131, accepting $41,600 down and agreeing to accept the balance in four equal installments of $20,800 receivable each December 31 . An assumed interest rate of 11% is imputed. (a1) Prepare an amortization schedule. Assume that the effective-interest method is used for amortization purposes. (Round answers to 0 decimal places, eg. 5,275.)