On July 1, 2021, Gismo Distributors Inc. finances the purchase of a new pickup truck by making a cash down payment of $5,000 and issuing a $30,000 two-year, 10% note payable for the balance. The note is payable in four equal semi-annual blended payments of $ 8,460 due on December 31, and June 30 of each year. Required: a) Record the purchase of the truck. b) Prepare the amortization table for the note payable. c) Record the first and last payments made on the