9 Tami Company receives $250,000 when it issues a $250,000, 10%, mortgage note payable to finance the construction of a building at December 31, 2022. The terms provide for annual installment payments of $45.000 on December 31. Required: 1. Prepare the journal entry to record the mortgage. 2. Prepare the journal entry for the first two installment payments. Edit Format Table 12ptParagraph BIYA TV 9 pts