On the Srat day of the fiscal year, a company issues $40,000,5%, five-year instaiment notes that have annual payments of $9,239. The frst note paymert consists of $2,000 of interest and $7,239 of principal repayment. Required: when a crodr amount is entared Journalizing Installment Notes Instructions Chart of Accounts Joumal exock My Moris Previous Joumalze the enty to pecond the issuance of the instalment notes on denuary 1. Relor to the cherf of accounts for the exact wording of the actount liles. CNicW joumals do not use