On January 1 2017, Eagle borrows $15000 cash by signing a four-year , 7% installment note . The note requires four equal payments of $4428, consisting of accrued interest and principal on December 31 of each year from 2017 through 2020. Prepare journal entries for Eagle to record the loan on January 1 2017 and the four payments from Dec ember 31 2017 through December 31, 2020