On March 31, 2018, Showcase Company issued a $481,000, 4%, 3-year note payable when the market rate was 8%. Interest is due on each March 31, beginning March 31, 2019. The company's fiscal year ends on December 31. Read the requirements. (Click the icon to vie the Future Value of S table.) (Click the icon to view the Future Value of an Ordinary Annuity table Requirement a. Prepare the journal entry to record the issuance of the note payable. (Use the pre value tables, a financial calculator, or a spreadsheet for your calculations. If using present and futu formula method, use factor amounts rounded to five decimal places, X.XXXXX. Round your final an whole dollar. Record debits first, then credits. Exclude explanations from any journal entries.) Account March 31, 2018 Requirement b. Prepare an amortization table. (Round each calculation to the nearest whole numbe rounded value for each subsequent calculation in the table.) 16 771 Time Remaining: 00:53:25