On the first day of the fiscal year, a company issues $45,000,8%, seven-year installment notes that have annual payments of $8,643. The first note payment consists of $3,600 of interest and $5,043 of principal repayment. a. Journalize the entry to record the issuance of the installment notes. If an amount box does not require an entry, leave it blank. b. Journalize the first annual note payment. If an amount box does not require an entry, leave it blank