[The following information applies to the questions displayed below] 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. 2. to 5. 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. (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field. Round your final answers to the nearest whole dollar amount.) Journal entry worksheet B C Record the equipment purchase. Journal entry worksheet Record the interest on the note at end of the first year. Note: Enter debits before credits. Journal entry worksheet Record the interest on the note at end of the second year. Note. Enter debits before credits. Journal entry worksheet Record the payment of $100,000 at the end of the second year. Notet Enter debits before credits