On January 1, 2021, Corvallis Carnivals borrows $17,000 to purchase a delivery truck by agreeing to a 6%, five-year loan with the bank. Payments of $328.66 are due at the end of each month, with the first installment due on January 31,2021 . Record the issuance of the note payable and the first monthly payment. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round your intermediate calculations. Round your final answers to 2 decimal places.) Journal entry worksheet 1 Record the issuance of the note payable. 2 Record the first monthly payment. Note : O = journal entry has been entered