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. Principal portion Interest portion December 31, Year 1 $122 $36 December 31, Year 2 $133 $25 December 31, Year 3 $145 $13 $0 $20 $40 $60 $80 $100 $120 $140 $160 Prepare journal entries to record this note's issuance and each of its three payments