On the first day of the fiscal year, a company issues $$85,000,6\%,$ five$-$year installment notes that have annual payments of $$20,179.$ The first note payment consists of $$5,100$ of interest and $$15,079$ of principal repayment.

a$.$ Journalize the entry to record the issuance of the installment notes.

b$.$ Journalize the first annual note payment.