7) Gunther Company purchased a building on January 1st by signing a long-term $5,300,000 mortgage with monthly payments of $45,725. The mortgage carries an interest rate of 6%. a. Write the journal entry to record the purchase of the building by signing the long-term + mortgage.(You may or may not need all rows of this textbox) b. Write the journal entry to record the first monthly payment (Jan. 31st) by Gunther (You may or may not need all rows of this textbox) C. What is the balance in the Mortgage Payable account, after this first monthly payment is recorded? d. Write the journal entry to record the second monthly payment (Feb. 28th) by Gunther. You mav or may not need all rows of this textbox e. What is the balance in the Mortgage Payable account, after this second monthly payment is recorded