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Blue purchased a new piece of equipment to be used in its new facility. The $354,000 piece of equipment was purchased with a $58,000 down payment and with cash received through the issuance of a $296,000,8%,5-year mortgage payable issued on January 1 , 2022. The terms provide for annual installment payments of $74,135 on December 31. (a) Prepare an installment payments schedule for the five payments of the notes payable. (Round answers to 0 decimal places, e.g. 15,250. Sept. 1 Issued a $14,400 note to Pippen to purchase inventory. The 3-month note payable bears interest of 8% and is due December 1 . (Flounder uses a perpetual inventory system.) Sept 30 Recorded accrued interest for the Pippen note. Oct. 1 Issued a $21,600,8%,4-month note to Prime Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1. Oct. 31 Recorded accrued interest for the Pippen note and the Prime Bank note. Nov. 30 Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note. Dec. 1 Paid principal and interest on the Pippen note. Dec. 31 Recorded accrued interest for the Prime Bank note and the vehicle note. indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Jan. 1, 2022 Account Titles and Explanation Cash Premium on Bonds Payable Bonds Payable Dec. 31, 2022 Debit Credit Credit Interest Expense Premium on Bonds Payable Interest Payable 2540000