Required information [The following information applies to the questions displayed below.) On January 1, MM Company borrows $400,000 cash from a bank and in return signs an 8% Installment note for five annual payments of $100,183 each Analyze transactions involving issuance of the note and its first annual payment, by showing their effects on the accounting equation- specifically, identify the accounts and amounts (including + or -) for each transaction. Assets Liabilities Equity Date January 1 December 31