Carla Vista Resort Corp. issued a 20-year, 5%, $206,000 mortgage note payable to finance the construction of a new building on December 31, 2021. The terms provide for semi-annual instalment payments on June 30 and December 31. 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 $5.150. (Round answers to O decimal places, eg. 5,276. 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 O for the amounts) Date Account Titles and Explanation Dec. 31, ssue of Note 2021 (To record issuance of note) First Instalment Payment Debit Credit June 30, 2022 First Instalment Payment Dec. 31, 2022 (To record payment on note) Second Instalment Payment (To record payment on note) Prepare the journal entries to record the mortgage note payable and the first two instalment payments assuming the payment is a blended payment of $8,206. (Round answers to O decimal places, eg. 5,276. 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 O for the amounts) Date Account Titles and Explanation Dec. 31, Issue of Note 2021 June 30, (To record issuance of note:) First Instalment Payment 2022 Debit Credit June 30, First Instalment Payment 2022 Dec. 31, 2022 (To record payment on note.) Second Instalment Payment 0109