Cheyenne Corp. receives $150,000 when it issues a $150,000. 12%, mortgage note payable to finance the construction of a building at December 31, 2020. The terms provide for annual installment payments of $25.000 on December 31 decimal places, s. 15.250. Credit account titles are automatically indented when Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to amount is entered. Do not indent manually Date Account Titles and Explanation Account Tires and Debit Credit Dec 31, 2020: Cash 150,000 Mortgage Payable 150,000 Dec 31, 2021 Interest Expense 18000 Mortgage Payable 7000 Cash 25.000 Dec 31, 2022 Interest Expense Mortgage Payable Cash 25.000