What are the correct journal entries?

Journalize transactions for long-term notes payable and mortgages payable Describe bonds payable Journalize transactions for bonds payable and interest expense using the straight line amortizatio Journalize transactions to retire bonds payable Report liabilities on the balance sheet Calculate the debt to equity ratio to evaluate business performance On January 1,2016, Potter signed a $200,000,10-year, 13% note. The loan required Potter to make annual payments on December 31 of $20,000 plus interest. Required: Record the issuance of the note on January 1, 2016. Record the first payment on December 31, 2016. Record the second payment on December 31, 2017. Journalize transactions for long-term notes payable and mortgages payable Describe bonds payable Journalize transactions for bonds payable and interest expense using the straight line amortizatio Journalize transactions to retire bonds payable Report liabilities on the balance sheet Calculate the debt to equity ratio to evaluate business performance On January 1,2016, Potter signed a $200,000,10-year, 13% note. The loan required Potter to make annual payments on December 31 of $20,000 plus interest. Required: Record the issuance of the note on January 1, 2016. Record the first payment on December 31, 2016. Record the second payment on December 31, 2017