(b) Prepare the journal entries to record the inception of the loan and the first two monthly payments. (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 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) Assistance Used List of Accounts List of Accounts Cash Income Tax Expense Income Tax Payable Interest Expense Interest Payable Lease Liability Mortgage Payable No Entry Notes Payable Right-of-use Asset