PART B (LIABILITIES): On January 1, 2012, Border Company purchased a truck that cost $17,000. The company signed a S17,000 notes payable that specified four equal annual payments (at each year-end), each of which includes a repayment of the principal and interest on the unpaid balance at 10% per annum. The company estimates the useful life of 10 years with zero residual value for the truck. Round up to the nearest dollar