On September 30, 2017, Coldwater Corporation purchased equipment for $1,020,000. The equipment was purchased with a $100,000 down payment and a three-year, 4%, $920,000 bank loan for the balance. The terms provide for payment of the bank loan with quarterly fixed principal payments of $76,667, plus interest, starting on December 31. Coldwater has a November 30 year end and records adjusting entries annually.

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Record the first two instalment payments, on December 31, 2017, and March 31, 2018. (Round answers to the nearest whole doll account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec. 31, 2017 Bank Loan Payable 76667 Interest Expense 1022 Interest Payable 1022 Cash 77689 Mar. 31, 2018 Bank Loan Payable 76667 Interest Expense 1022 Cash 77689 Record the accrual of interest expense on November 30, 2017 and first two instalment payments, on December 31, 2017, and March 31, 2018 assuming that the terms provide for quarterly blended principal and interest payments of $81,741, rather than fixed principal payments of $76,667, plus interest. (Round answers to the nearest whole dollar, e.g. 5,250. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Nov. 30, 2017 Interest Expense 817 Interest Payable 817 Dec. 31, 2017 Bank Loan Payable 81741 Interest Expense 1022 Interest Payable 1022 81741 | Cash Bank Loan Payable Mar. 31, 2018 81741 Interest Expense 1022 Cash 82763