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. 1. Calculate the amount of each equal payment (round to the nearest dollar) [2 POINT] 2. Prepare the journal entry to record the purchase of the truck [2 POINTS 3. Prepare the journal entry by the end of 2012 13 POINTS 4. Prepare the journal entry by the end of 2013 [3 POINTS