On January 1, 2021, Eagle Company borrows $18,000 cash by signing a four-year, 9% installment note. The note requires four equal payments of $5,556, consisting of accrued interest and principal on December 31 of each year from 2021 through 2024, Prepare the journal entries for Eagle to record the note's issuance and each of the four payments. (Round your Intermediate calculations and final answers to the nearest dollar amount.) View transaction list Journal entry worksheet < 1 2 3 4 5 Eagle borrows $18,000 cash by signing a four-year, 9% Installment note. Record the issuance of the note on January 1, 2021. Note: Enter debits before credits. Date January 01, 2021 General Journal Debit Credit Journal entry worksheet < 1 2 3 4 5 Record the payment of the first installment payment of interest and principal on December 31, 2021. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit