On January $1,$ Gemstone Company obtained a $$165,000,10-$year, $7\%$ installment note from Guarantee Bank. The note requires an annual payment of $$23,492$ to be paid on December $31$ of each year. Please create an amortization table for the first two years' payments by filling in the blanks below:

ROUND your answers to the nearest dollar!

$\backslash$table$[[$Date$,$Payment,Interest,Principal,Principal Balance$],[\backslash$table$[[$Jan $1,],[$Year $1]],-----,------,-----,165,000],[\backslash$table$[[$Dec $31],[$Year $1]],23,492,,,],[\backslash$table$[[$Dec $31,],[$Year $2]],23,492,,,140,280]]$