on january 1, a company borrowed cash by issuing a $380,000, 6%, installment note to be paid in three equal payments at the end of each year beginning december 31. (fv of $1, pv of $1, fva of $1, pva of $1, fvad of $1 and pvad of $1) what would be the amount of each installment? prepare an amortization table for the installment note. prepare the journal entry for the second installment payment.