On the first day of the fiscal year, a company issues $63,000, 12%, five-year installment notes that have annual payments of $17, 477. The first note payment consists of $7, 560 of interest and $9, 917 of principal repayment. a. Journalize the entry to record the issuance of the installment notes. b. Journalize the first annual note payment. For a compound transaction, if an amount box does not require an entry, leave it blank