On January 1, 2018, Blair Company issued a $100,000 face value installment note to National Bank. The note had a 10% annual interest rate and a five-year term. The loan agreement called for five equal payments of $26,379.75 to be made on December 31 of each year. Requirement 1: Please complete the following table (see instructor video on installment sales for an example). Requirement 2: Record the issuance of the installment note payable and the first two payments. (Please see the video hint for question 5 in Ch 9 homework for an example) General Journal