Eyre Inc. signs a 10-year, 4%, $300,000 mortgage payable on November 30, 2017, to obtain financing for a new building. The terms provide for payments at the end of each month. Prepare the entries to record the mortgage on November 30, 2017, and the first two payments on December 31, 2017, and January 31, 2018, assuming the payment is
(a) A fixed principal payment of $2,500, plus interest, and
(b) A blended principal and interest payment of $3,037. Round all amounts to the nearest dollar.