Required information [The following information applies to the questions displayed below] On January 1, Year 1, Brown Co. borrowed cash from First Bank by issuing a $66,500 face value, four-year term note that had an 5 percent annual interest rate. The note is to be repaid by making annual cash payments of $18,754 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 $32,585 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.)