Prepare the April 1st, 2013 journal entry.

Prepare the May 1st 2013 journal entry.

Prepare the April 1st 2018 journal entry.

LOAN AMORTIZATION
Loan amount	1,000,000.00
Term	60
Annual interest rate	3.75 %
Number of payments per year	18,303.92
Pmt. No. (Period)	Payment Date (Month)	Interest	Principal	Ending Balance
	4/1/2013			$ 1,000,000.00
1	5/1/2013	$3,125.00	$15,178.92	$ 984,821.08
2	6/1/2013	$3,077.57	$15,226.35	$ 969,594.73
3	7/1/2013	$3,029.98	$15,273.93	$ 954,320.79
4	8/1/2013	$2,982.25	$15,321.67	$ 938,999.13
5	9/1/2013	$2,934.37	$15,369.55	$ 923,629.58
6	10/1/2013	$2,886.34	$15,417.58	$ 908,212.01
7	11/1/2013	$2,838.16	$15,465.76	$ 892,746.25
8	12/1/2013	$2,789.83	$15,514.09	$ 877,232.16
9	1/1/2014	$2,741.35	$15,562.57	$ 861,669.60
10	2/1/2014	$2,692.72	$15,611.20	$ 846,058.40
11	3/1/2014	$2,643.93	$15,659.99	$ 830,398.41
12	4/1/2014	$2,595.00	$15,708.92	$ 814,689.49
13	5/1/2014	$2,545.90	$15,758.01	$ 798,931.47
14	6/1/2014	$2,496.66	$15,807.26	$ 783,124.22
15	7/1/2014	$2,447.26	$15,856.66	$ 767,267.56
16	8/1/2014	$2,397.71	$15,906.21	$ 751,361.35
17	9/1/2014	$2,348.00	$15,955.91	$ 735,405.44
18	10/1/2014	$2,298.14	$16,005.78	$ 719,399.66
19	11/1/2014	$2,248.12	$16,055.79	$ 703,343.87
20	12/1/2014	$2,197.95	$16,105.97	$ 687,237.90
21	1/1/2015	$2,147.62	$16,156.30	$ 671,081.60
22	2/1/2015	$2,097.13	$16,206.79	$ 654,874.81
23	3/1/2015	$2,046.48	$16,257.43	$ 638,617.38
24	4/1/2015	$1,995.68	$16,308.24	$ 622,309.14
25	5/1/2015	$1,944.72	$16,359.20	$ 605,949.94
26	6/1/2015	$1,893.59	$16,410.32	$ 589,539.61
27	7/1/2015	$1,842.31	$16,461.61	$ 573,078.00
28	8/1/2015	$1,790.87	$16,513.05	$ 556,564.95
29	9/1/2015	$1,739.27	$16,564.65	$ 540,000.30
30	10/1/2015	$1,687.50	$16,616.42	$ 523,383.88
31	11/1/2015	$1,635.57	$16,668.34	$ 506,715.54
32	12/1/2015	$1,583.49	$16,720.43	$ 489,995.11
33	1/1/2016	$1,531.23	$16,772.68	$ 473,222.42
34	2/1/2016	$1,478.82	$16,825.10	$ 456,397.33
35	3/1/2016	$1,426.24	$16,877.68	$ 439,519.65
36	4/1/2016	$1,373.50	$16,930.42	$ 422,589.23
37	5/1/2016	$1,320.59	$16,983.33	$ 405,605.90
38	6/1/2016	$1,267.52	$17,036.40	$ 388,569.50
39	7/1/2016	$1,214.28	$17,089.64	$ 371,479.86
40	8/1/2016	$1,160.87	$17,143.04	$ 354,336.82
41	9/1/2016	$1,107.30	$17,196.62	$ 337,140.21
42	10/1/2016	$1,053.56	$17,250.36	$ 319,889.85
43	11/1/2016	$999.66	$17,304.26	$ 302,585.59
44	12/1/2016	$945.58	$17,358.34	$ 285,227.25
45	1/1/2017	$891.34	$17,412.58	$ 267,814.67
46	2/1/2017	$836.92	$17,467.00	$ 250,347.67
47	3/1/2017	$782.34	$17,521.58	$ 232,826.09
48	4/1/2017	$727.58	$17,576.34	$ 215,249.75
49	5/1/2017	$672.66	$17,631.26	$ 197,618.49
50	6/1/2017	$617.56	$17,686.36	$ 179,932.13
51	7/1/2017	$562.29	$17,741.63	$ 162,190.50
52	8/1/2017	$506.85	$17,797.07	$ 144,393.42
53	9/1/2017	$451.23	$17,852.69	$ 126,540.73
54	10/1/2017	$395.44	$17,908.48	$ 108,632.26
55	11/1/2017	$339.48	$17,964.44	$ 90,667.81
56	12/1/2017	$283.34	$18,020.58	$ 72,647.23
57	1/1/2018	$227.02	$18,076.90	$ 54,570.34
58	2/1/2018	$170.53	$18,133.39	$ 36,436.95
59	3/1/2018	$113.87	$18,190.05	$ 18,246.90
60	4/1/2018	$57.02	$18,246.90	$ (0.00)