On January $1$ of Year $1,$ a company borrows $$400$ cash by signing a three$-$year, $9\%$ installment note. The note requires three equal payments of $$158,$ consisting of interest and principal on December $31$ of Year $1,$ Year $2,$ and Year $3.$ The following dashboard shows the note's three payments separated into its principal and interest portions.

Prepare an amortization table for this installment note.

$\backslash$table$[[\backslash$table$[[$Period$],[$Ending Date$]],\backslash$table$[[($A$)$ Beginning$],[$Balance$]],\backslash$table$[[($B$)$ Debit Interest$],[$Expense$]],\backslash$table$[[($C$)$ Debit Notes$],[$Payable$]],($D$)$ Credit Cash,$\backslash$table$[[($E$)$ Ending$],[$Balance$]]],[$December $31,$ Year $1,,,,,],[$December $31,$ Year $2,,,,,]]$