Pronghorn Inc. financed the purchase of equipment costing $84,800 on January 1,2023 , using a note payable. The note requires Pronghorn to make annual $23,915 payments of blended interest and principal on January 1 of the following four years, beginning January 1, 2024. The note bears interest at the rate of 5%. Click here to view the factor table. Click here to view the factor table. Prepare the debt amortization schedule for the note over its term. (Round answers to 0 decimal places, e.g. 5,275.) Prepare the journal entries that are required for the year ended December 31,2023 , and the first instalment payment on January 1, 2024. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Prepare the SFP presentation of the note at December 31, 2023 (include both the current and long.term portions), and any interest outstanding. (Round answers to O decimal places, e.g. 5,275.)