On January 1, 2024, Lucky - Fenn signed a $150,000,5-year, 10\% note. The loan required Lucky - Fenn to make annual payments on December 31 of $30,000 principal plus interest. Requirements 1. Joumalize the issuance of the note on January 1,2024. 2. Joumalize the first note payment on December 31,2024. Requirement 1. Journalize the issuance of the note on January 1, 2024. (Record debits first, then credits. Select explanations on the last line of the journal entry.)