Zuri Corporation borrowed $100,000 on October 31, 2021 by signing a 4-year, 5% installment note. The note requires equal annual cash payments on October 31 of each year from 2022 through 2025. REQUIRED: 1. Record the journal entry for the issuance of the note. 2. Calculate the annual cash payment. You may use your financial calculator or using a present value annuity factor of 3.5460. 3. Prepare the following journal entries: (round to two decimal places). Show all calculations. a. The adjusting entry at December 31, 2021. b. The first payment on October 31, 2022