On January 1, 2021 Vandalay Company borrowed $139,000 by giving 10-year, 9% installment note to Fifth Third Bank. The note requires annual payments of $21,659, with the first payment being made on December 31, 2021 a) Prepare a table using the appropriate headings for this installment note that covers the first four payments. Round to the nearest whole dollar. b) Using your newly created table, record the first two payments on December 31,2021 and December 31, 2022 in journal entries