Prepare journal entries to record the note and the first instalment payment. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) On January 1,2024 , Crane Corp. borrows $13,500 by signing a 3-year, 6% note payable. The note is repayable in three annual blended payments of $5,050 on December 31 of each year