Blossom Ca. receives $315,600 when it issues a $315,600,10%, mortgage note payable to finance the construction of a building at December 31, 2022. The terms provide for annual instaliment payments of $52,600 on December 31 . Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to 0 decimal places, e. 3 . 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Blossom Ca. receives $315,600 when it issues a $315,600,10%, mortgage note payable to finance the construction of a building at December 31, 2022. The terms provide for annual instaliment payments of $52,600 on December 31 . Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to 0 decimal places, e. 3 . 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.)