1/1/2021 Riley Company issued a $200,000, 10%, 10 year mortgage note payable to finance the construction of a building The terms of the note provide for semi-annual installment payments of $16,050. 0 on June 30 and December 31 of each year. Prepare the journal entries to record: + 32 83 the mortage loan on January 1 84 the first installment payment on June 30 85 the second installment payment on December 31 36 87 Date Account Title Debit Credit 88 89 90