Crane Resort Corp. issued a 20-year, 8%,$320,000 mortgage note payable to finance the construction of a new building on December 31, 2024. 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 intalment payments assuming the payment is a blended payment of 516 , 168 ffound ansacs fa de decinat the occount titier and enter Of or the amoumts Recond journol entries in the order presented in the problem) Eiot Instaiment Prrment Second instalment Pryment