On January $1,$ $$37,000$ cash is borrowed from a bank in return for a $8\%$ installment note with $36$ monthly payments of $$1,159$ each.

$(1)$ Prepare an amortization table for the first three months of this installment note.

$(2)$ Record the entry for issuance of the note.

$(3)$ Record the entry for the first interest payment and for the second interest payment.