Required information [The foiiowing infomation applies to the questions displayed beiow] On January 1, Year 1, Brown Co. borrowed cash from First Bank by issuing a $100,000 face value, fouryear term note that had an 8 percent annual interest rate. The note is to be repaid by making annual cash payments of $30,192 that include both interest and principal on December 31 of each year. Brown used the proceeds from the loan to purchase land that generated rental revenues of $52,000 cash per year. b. Organize the information in accounts under an accounting equation. {Round your answers to the nearest whole dollar amount. Enter any decreases to account balances with a minus sign. If there is no effect on the Account Titles for Retained Earnings, leave the cell blank. Not all cells will require entry.) I I I I I l.- I.- II- II- I.- i... I... I... I... I... I... I... I... I... I... + i- + HE \"HEE- + + +nn III iii III +nn +