On January 1, Luther Co. issued a $1,000,000, 8%, 5-year installment note payable. The first note payment consists of $250,456 principal plus interest due on January 1 of the next year. a. Journalize the adjusting entry at December 31 to accrue interest for the year. If an amount box does not require an entry, leave it blank. b. Show the account(s) and amount(s) and where it(they) will appear on a multiple-step income statement prepared on December 31. Interest Expense S reported as other expense. c. Show the account(s) and amount(s) and where it(they) will appear on a classified balance sheet prepared on December 31