On January 1, 2022 Calcium Inc. borrowed $210,000, 4.5% for 5 years. Equal instalment payments of $23,685 are due semi-annually on June 30 and December 31. Instructions a. Prepare an instalment schedule for the first four payment periods. b. Prepare all journal entries for the fiscal year 2022. c. What are the current and non-current portions of the loan at the end of period December 31, 2022