X You borrow $95,000 (as evidenced by a note) and agree to pay the loan in 5 annual payments of the principal plus interest which is 9.00%. a. Record the receipt of the loan principal (from the perspective of you, the borrower) b. Calculate the annual payment required for this loan (Hint: Present Value Table is needed). c. Create the journal entry for the payment at the end of year 3. (Hint: Remember to consider the interest portion and payable portion)