On January 1 Year 1. Barnes Company issued a $100,000 installment note. The note had a 10-year term and an 8 percent interest rate. Barnes agreed to repay the principal and interest in 10 payments of $14.903 at the end of each year. Which of the following shows how the first payment on December 31 Year 1 will affect Barnes financial statements? Note: all amounts shown in the model are rounded to the nearest whole dollar