On January 1, 2022, Sannad Company purchases equipment by issuing a 6%,8-year promissory note having a maturity value of $400,000 (interest payable annually). Sannad has to pay 11% interest for funds from its bank. The following interest factors are provided: Required a) Joumalize the issuance of these notes on January 1, 2022. (3 Points) b) Fill-in the required amounts in the following table: ( 5 Points)