Blossom Electronics issues a $540,000,10-year, 6\% mortgage note payable on December 31,2024 , to help finance a plant expansion. The terms of the note provide for semi-annual blended payments of $36,296. Payments are due on June 30 and December 31. Blossom Electronics' year end is December 31. Record the issue of the mortgage note payable on December 31, 2024. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Show how the mortgage liability should be reported on the balance sheet at December 31, 2024. (Hint: Remember to report any current portion separately from the non-current liability.) (Round answers to 0 decimal places, e.g. 5,276.) Record the first two instalment payments on June 30, 2025, and December 31, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g.5,276.)