On December 31,2014, Barker Inc. provided consulting services to Carr Company at an agreed price of $408,004.35. Barker accepted $40,000 down and agreed to accept the balance in five equal installments of $50,000 to be received each June 30h and December 31st, beginning June, 2015. An assumed interest rate of 12% is imputed. Instructions: Using Excel, prepare the amortization schedule and then record all required journal entries that would be made by Barker on the following dates (a) December 31, 2014; (b) June 30, 2015; (c) December 31,2015; (d) June 30, 2016; (e) December 31,2016; (f) June 30, 2017; (g) December 31, 2017; (h) June 30, 2018; (i) December 31,2018; () June 30, 2019; and (k) December 31,2019.