Exercise 9-72 (Algorithmic) Issuance and Interest Amortization for Zero Coupon Note (Straight-Line) Kerala Company borrowed $10,000 on a two-year, zero coupon note. The note was issued on December 31, 2022. The face amount of the note, $12,366, is to be paid at maturity on December 31, 2024. This company uses the straight-line method of amortization. Required: 1. Allocate the interest of $2,366 to the two one-year interest periods, using straight-line interest amortization. $ 2. Prepare the entries to recognize the borrowing, the first year's interest expense, and the second year's interest expense plus redemption of the note at maturity. For those boxes in which no entry is required, leave the box blank. 2022, Dec. 31 2023, Dec. 31 (Record issuance of note at discount) (Record interest payment) 2024, Dec. 31 (Record interest expense and repayment of note principal) 0000 0000