On January 1, 2018, Eagle borrows $31,000 cash by signing a four-year, 8% Installment note. The note requires four equal payments of $9,360, consisting of accrued Interest and principal on December 31 of each year from 2018 through 2021. (Table B.1. Table B.2 Table B.3, and Table B.4) (Use appropriate factor(s) from the tables provided. Round your Intermediate calculations and final answers to the nearest dollar amount. Round all table values to 4 decimal places, and use the rounded table values In calculations.) Prepare the journal entries for Eagle to record the loan on January 1, 2018, and the four payments from December 31, 2018, through December 31, 2021. View transaction list Journal entry worksheet