Question 21 2 pts KD Co. made a loan to JP Co on a $31.000. 4-year, 5% note dated 01/01/X1. Cash interest at the end of each year. The effective interest rate was 7% (Round all dollar amounts to the nearest whole dollar throughout calculations, as well as the final dollar amount. Do not include any words or signs in your final answer, enter number only.) What is the amount of cash from KD to JP on 01/01/X1? What is the carrying amount of the note on 12/31/X1? Over the life of the note, does its carrying amount increase, decrease, or remain unchanged? Type one word as your answer: type the word "increase or the word "decrease" or the word "unchanged" (Do not include quotation marks)