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in this presentation we will record the journal entry related to making payments on an installment note taking the information from an amortization schedule breaking out the principal portion and interest portion of the payments for more accounting information and accounting courses visit our website at accounting instruction dot info heres were gonna have our information weve got our amortization table just a piece of the amortization table up top were going to record our journal entry in the general journal posted to our worksheet our trial balance in balance where we have the assets liabilities equity then revenue and expenses debits being represented with non bracket or positive credits being represented with bracket into a negative therefore the debits minus the credits equal this zero and net income is seven hundred thousand which is revenue or sales minus the expenses there are none at this time so our goal here is to record our journal entries now so the loan we took out on