Stellar corporation purchased equipment and in exchange signed a two-year promissory note. The note requires Stellar to make a single payment of $100,000 in two years. Stellar has other promissory notes that charge interest at the annual rate of 5 percent. Prepare the journal entries to record the equipment purchase, the interest on the note at the end of the first and second year and the payment of $100,000 at the end of the second year.