part B please

Pina purchased a new piece of equipment to be used in its new facility. The $402,000 piece of equipment was purchased with a $46,000 down payment and with cash received through the issuance of a $356,000,10%,5-year mortgage payable issued on January 1,2022 The terms provide for annual instaliment payments of $93,912 on December 31. (a) Prepare an installment payments schedule for the five payments of the notes payable. (Round answers to 0 decimal places, es. 15,250J Prepare the journal entry related to the notes payable for December 31, 2022. (Credit occount titles are automatically indented when amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)