On January 1,2023 , a pet store buys a new dog and cat washing station costing \\( \\$ 5,000 \\) with a \7.3 installment note. The note will be paid off with payments made at the end of each quarter over two years. Each payment is \\( \\$ 677 \\). Complete the installment note schedule below. To save time, you can round all number to the nearest dollar (just note if you do some of your calculations for the last payment may need to be \"plugged\"). What is the journal entry to record the purchase of the equipment on January 1, 2023? What is the journal entry for September 30, \\( 2024 ? \\)