Carla Vista Co. receives $385,000 when it issues a $385,000, 6 %, mortgage note payable to finance the construction of a building at December 31, 2017. The terms pravide for annual installment payments of $39,641 on December 31 Prepare an amortization schedule of a mortgage note for two years. (Round answers to O decimal places, eg. 5,275.) Annual Reduction of Principal Interest Cash Interest Principal Period Payment xpense Balance $ Issue date 12/31/18 12/31/19 List of Accounts Prepare the journal entry to record the mortgage loan. (Round answers to 0 decimal places, eg. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Date Debit Credit Dec. 31, 2017 List of Accounts Prepare the journal entries to record the first two installment payments. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date First Installment Payment Dec. 31, 2018 Second Installment Payment Dec. 31, 2019