Cullumber Co, receives $248,400 when it issues a $248,400,10%, mortgage note payable to finance the construction of a building at December 31,2022 . The terms provide for annual installment payments of $41,400 on December 31 . Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to 0 decimal ploces, es. 15,250. Credit occount titles are automatically indented when amount is entered. Do not indent manually