please help.

Twin Bridges Hemp Corporation purchased a John Deere combine on January 1 2020, paying $133,334 down and signing a $zero interest Promissory Note Payable. The note requires the balance to be paid in five equal installments of $180,380 payable each December 31 beginning 12/31/2020. The market rate of this loan is structured with an interest rate of 11% which reflects THC's credit rating, Instructions: (Round to even dollar amount.) (a) Prepare the journal entry at the date of purchase on Jan., 1 2020. Debit Credit (b) Prepare the journal entry at December 31, 2020, to record the first payment. Debit Credit