On January 1, Year 1, Zero Company obtained a 552,000, 4-year 6.5 installment note from Regional Bank. The note requires anual payments consisting of prindpal and Interest of $15, 179, beginning on December 21 of the current year. The December 31, Year I carrying amount in the allocation of periodic payments table for this Installment note will be equal to 361 D5500 C5400 d