On January $1,$ $$40,000$ cash is borrowed from a bank in return for a $10\%$ installment note with $36$ monthly payments of $$1,291$ each.

$(1)$ Prepare an amortization table for the first three months of this installment note.

$(2)$ Record the entry for issuance of the note.

$(3)$ Record the entry for the first interest payment and for the second interest payment.