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Journalizing installment notes On the first day of the fiscal year, a company issues $45,000,8%, seven-year instaliment notes that have annual payments of 58,643 , The First note payment consists of $3,600 of interest and $5,043 of principal repayment. a. Journalize the entry to record the issuance of the instaliment notes. If an amount box does not require an entry, feave it blank. b. Journalize the first annual note payment, If an amount box does not require an entry, feave it blank