Accounting help needed!!!?

1) On January 1, 2011, Gemstone Company obtained a $280,000, 10-year, 11% installment note from Guarantee Bank. The note requires annual payments of $47,544, with the first payment occurring on the last day of the fiscal year. The first payment consists of interest of $30,800 and principal repayment of $16,744. The journal entry to record the issuance of the installment note for cash on January 1, 2011 would include:

a. a debit to Interest Expense of $30,800

b. a credit to Interest Payable of $195,440

c. a credit to Notes Payable of $280,000

d. a debit to Notes Payable of $475,440

2) On January 1, 2011, Zero Company obtained a $52,000, four-year, 6.5% installment note from Regional Bank. The note requires annual payments of $15,179, beginning on December 31, 2011. The December 31, 2012 carrying amount in the amortization table for this installment note will be equal to:

a. $26,000

b. $27,635

c. $21,642

d. $28,402

please help me out