Recording Entries for an Installment Note Payable $170,733 on each December 31 (which is the accounting year-end for the borrower). Required Note: Round your answer to the nearest whole dollar. a. Compute the cash received by the borrower. b. Prepare a debt amortization schedule. Note: Round each amount in the table to the nearest whole dollar. Note: Use a negative sign for the "Reduction in N.P." amounts. Provide the required entries for the borrower for the issuance of the note on January 1, Year 1 , and the interest payments on December 31 of Year 1 , Year 2 , and Year 3. Note: Round your answer to the nearest whole dollar