content area top Part 1 Chan Co. purchased a building and issued a $ 270 comma 000, 6 percent mortgage note on January 1, 2018. Payments of $ 9 comma 756 are made semiannually on June 30 and December 31 each year. Record the journal entries for (a) issuance of note on January 1, 2018, and (b) the first semiannual payment on June 30, 2018. (Record debits first, then credits. Exclude explanations from any journal entries.) Question content area bottom Part 1 a. Begin by recording the journal entry for the issuance of the note on January 1, 2018. Journal Entry Date Accounts Debit Credit Jan 1