A company takes out a five-year, \$2.2-million mortgage on October 1 . The interest rate on the loan is 6% per year, and blended payments of $42,532 (including both interest and principal) are to be made at the end of each month. The following is an extract from the loan amortization table the bank provided the company with: Prepare the journal entries to record the inception of the loan and the first two monthly payments. (Crea account titles are automatically indented when amount is entered. Do not indent manually. If no required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries credit entries. Record journal entries in the order presented in the problem.)