a) What journal entry was made on the day the $250,000 mortgage note was signed? (2) What journal entry was made on December 31, 2021 to accrue the interest due for the January 1, 2022 payment? (3) What journal entry was made to record the January 1, 2022 payment? (3) d) If you were preparing a balance sheet on 12/31/21, what amount would be shown as "Current Portion of Long-Term Debt" and what amount would be shown as a long-term Mortgage Payable? 2/1/22 1,498.88 1,244.99 253.89 248,743.11 3/1/22 1,498.88 1,243.72 255.16 248,487.95 4/1/22 1,498.88 1,242.44 256.44 248,231.51 5/1/22 1,498.88 1,241.16 257.72 247,973.80 6/1/22 1,498.88 1,239.87 259.01 247,714.79 7/1/22 1,498.88 1,238.57 260.30 247,454.49 8/1/22 1,498.88 1,237.27 261.60 247,192.88 9/1/22 1,498.88 1,235.96 262.91 246,929.97 10/1/22 1,498.88 1,234.65 264.23 246,665.74 11/1/22 1,498.88 1,233.33 265.55 246,400.20 12/1/22 1,498.88 1,232.00 266.88 246,133.32 1/1/23 1,498.88 1,230.67 268.21 245,865.11 2/1/23 1,498.88 1,229.33 269.55 245,595.56 The above represents an amortization schedule for a $250,000 mortgage on a factory that was signed on 9/1/21. This is an interest-bearing loan that includes a 6% interest rate.