Blossom Resort Corp. issued a $20-$year, $8\%,$ $$260,000$ mortgage note payable to finance the construction of a new building on December $31,2024.$ The terms provide for semi$-$annual instalment payments on June $30$ and December $31.($a$)$Prepare the journal entries to record the mortgage note payable and the first two instalment payments assuming the payment is a fixed principal payment of $$6,500.($Round answers to $0$ decimal places, e$.$g$.5,276.$ 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. Record journal entries in the order presented in the problem.$)$DateAccount TitlesDebitCreditIssue of NoteFirst Instalment Payment