[The following information applies to the questions displayed below.] On January 1 , Year 1 , Brown Co. borrowed cash from First Bank by issuing a $77,000 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 $21,715 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 $39,270 cash per year. Required a. Prepare an amortization schedule for the four-year period. (Round your answers to the nearest whole dollar amount.)