Blossom Inc. issues a $300,000, 10-year, 6% mortgage note payable on November 30, 2021, to obtain financing for a new building. The terms provide for monthly instalment payments. (a) Your answer is partially correct. Prepare the journal entries to record the mortgage loan on November 30, 2021, and the first two payments on December 31, 2021, and January 31, 2022, assuming the payment is a fixed principal payment of $2,500. (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 O decimal places, e.g. 5,275.)Date Nov. 30, 2021 Dec. 31, 2021 Jan. 31, 2022 Account Titles and Explanation Debit Credit I Building 300000 I Mortgage Note Payable I:I 300000 (To record issuance of note.) I Mortgage Note Payable Interest Expense Cash (To record payment on note.) I Mortgage Note Payable Interest Expense Cash (To record payment on note.)