BE10.10 (LO 2) (Record mortgage payable.) Eyre Inc. signed a 10-year, 4%, $300,000 mortgage payable on November 30, 2023, with a bank to obtain financing for a new building. The terms provide for instalment payments of $3,037 (principal and interest) at the end of each month. Prepare the entries to record the mortgage obtained on November 30, 2023, and the first two payments on December 31, 2023, and January 31, 2024. Round all amounts to the nearest dollar.