WileyPLUS Problem 15-5 (Part Level Submission) Tamarisk Farms Ltd, needed financing to buy two John Deere tractors. Tamarisk receives $280,000 on December 31, 2021, when it issues a 10-year, 6% note payable. The terms provide for sem annual blended instalment payments on June 30 and December 31 in the amount of $20,358.00 (a) (b) Prepare the journal entries to record the note payable and the first three instalment payments. (Credit account titles are automatically indented when the amount is entered manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts. Round answers to 2 decimal places, e.g. 5,276.25.) Date Account Titles and Explanation Debit Credit Dec 31, 2021 I June 30, 2022 Dec 31, 2022 June 30, 2023