A company takes out an eight-year, $890,000 mortgage on September 1. The interest rate on the mortgage is 9% per year, and blended payments of $13,039 (including both interest and principal) are to be made at the end of each month. The following is an extract from the mortgage amortization table: Beginning Mortgage Balance Payment Interest Payment 1 $890,000 (1) $6,675 Payment 2 883,636 13,039 Payment 3 (5) ) 13,039 6,579 Payment 4 870,764 13,039 6,531 Toutbooland Media Principal Ending Mortgage Balance $6,364 $ (2) (3) (4) 877,224 6,460 ( (6) 6,508 864,256 Prepare the journal entries to record the inception of the mortgage and the first two monthly payments. Ignore year end accruals of interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To record the inception of the mortgage) (To record the first monthly payment) (To record the second monthly payment)