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Brief Exercise 9-1 Record installment notes (LO9-2) On January 1, 2021, Corvallis Carnivals borrows $28,000 to purchase a delivery truck by agreeing to a 6%, three-year loan with the bank. Payments of $851.81 are due at the end of each month, with the first installment due on January 31, 2021. Record the issuance of the note payable and the first monthly payment. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round your intermediate calculations. Round your final answers to 2 decimal places.) Answer is complete but not entirely correct. No Date General Journal Debit Credit 1 January 01, 2021 Cash 3 28,000.00 Notes Payable 28,000.00 2 711.81 January 31, 2021 Notes Payable Interest Expense Cash 140.00 851.81