Cheyenne Corp. receives $332,400 when it issues a $332,400, 10% mortgage note payable to finance the construction of a building at December 31, 2022. The terms provide for annual installment payments of $55,400 on December 31 Prepare the journal entries to record the mortgage loan and the first two payments. (Credit account titles are automatically indented when 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 Debit Credit Fec 31, 2022 V Cash 332400 Mortgage Payable 332400 c.31.2023 Mortgage Payable Interest Expense 33240 Cash 55400 c.31.2024 Cash 55400