4. Gobler Inc. issues a $600,000, 10%, 10 year mortgage note on December 31, 2019, to obtain financing for a new building. The terms provide for semiannual installment payments of $48,145. Prepare the entry to record the mortgage loan on December 31, 2019 and the first installment payment paid on 6-30-20. Account Titles and Explanation Ref Debit Credit 5. Heart Science Company has issued three different bonds during 2019. Interest is payable semiannually on each of these bonds. a. On January 2, 1019, 1000 8% 5 year, $1,000 bonds dated January 1, 2019, were issued at face value. b. On July 1, $800,000, 9%, 5 year bonds dated July 1, 2010 were issued at 102. c. On September 1, $200,000, 7%, 5 year bonds dated September 1, 2019 were issued at 98. REQUIRED: Prepare the journal entry to record each bond transaction at the date of issuance. Prepare the journal entry to record the first interest payment for each bond. Account Titles and Explanation Ref Debit Credit