On January 1 of Year 1, Jet Air Inc. contracted with Systems Plus Inc. to manufacture equipment. Jet Air Inc. issued a $135,000 note to Systems Plus Inc. in exchange for the equipment. The note requires 5% interest payments annually over 3 years on December 31 of each year. Although the fair value of the equipment is not reasonably determinable, it was determined that 10% was a reasonable rate of interest for such a transaction, Provide journal entries to be made by Jet Air Inc. at each of the following dates. - Note: Round your answers to the nearest whole dollar. a. January 1 , Year 1 Note issuance. b. December 31, Year 1-Interest payment. c. December 31, Year 2-Interest payment. d. December 31, Year 3-Interest payment. e. December 31, Year 3-Note payment at maturity