Blossom Company borrowed $300,000 on January 1.2022 , by issuing a $300,000,8% mortgage note payable. The terms call for annual installment payments of $41,000 on December 31. Prepare the joumal entries to record the mortgage loan and the first two installment payments, (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. \begin{tabular}{l} 31,2023 Interest Expense \\ \hline \end{tabular} Mortgage Payable Cash 41000 Indicate the amount of mortgage note payable to be reported as a current liability and as a long-term liability at December 31 2022 Current llability Long-term liability