On January 2, 2023, the Casual Elite Co, acquired land to build a distribution centre by issuing a 6%, three-year note for $201,000. The note will be paid in three annual payments of $75,196 each December 31 . The payment schedule follows: Required: 1. Prepare the entry to: a. Issue the note on January 2, 2023. b. Record the annual payment on December 31, 2023. Journal entry worksheet 2 Hecord the busunce of tos, 3 year note. 2. Show how the note will appear on the December 31,2023 balance sheet