Pronghorn Manufacturing Inc. intends to finance the acquisition of new manufacturing equipment that costs $160,000 by issuing a five-year, 3.50% note payable. The note would be issued on January 1, 2024. Pronghorn's year end is December and the note would require annual payments on December 31. The finance company has given Pronghorn the choice of making blended payments of $35,437, or making fixed payments of $32,000 plus interest. Assuming the blended payment option is selected, prepare the amortization table for the first two years of the note payable. Jan. 1, 2024 Dec. 31, 2024 Dec. 31, 2025 Record the issue of the note and the December 31, 2024, payment under this alternative. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles Debit Credi