what numbers go in the debit and credit columns

Instructions Chart of Accounts ! Journal Instructions On the first day of the fiscal year, a company issues $65,000, 6%, five-year installment notes that have annual payments of $15,431. The first note payment consists of $3,900 of interest and $11,531 of principal repayment. Journalize the following transactions. Refer to the Chart of Accounts for exact wording of account titles. 20Y1 Jan. 1 Installment notes are issued 2012 Jan. 1 First annual note payment is made Instructions Chart of Accounts Journal Shaded cells have feedback. JOURNAL Score: 31/37 ACCOUNT POST. REF. DEBIT CREDIT ASSETS DESCRIPTION LIA DATE Jan. 1 Interest Expense 11,531.00 3,900.00 Notes Payable Cash 3,900.00 Points: Feedback