Cullumber Company receives $385,000 when it issues a $385,000, 59%, mortgage note payable to finance the construction of a building at December 31, 2017. The terms provide for annual installment payments of $37,092 on December 31 Prepare an amortization schedule of a mortgage note for two years. (Round answers to O decimal places, e.g. 5,275) Annual Interest Period Cash Payment Interest Expense Reduction of Principal Principal Balance Issue date 12/31/18 12/31/19 List of Accounts Prepare the journal entry to record the mortgage loan. (Round answers to 0 decimal places, e.g. 5,275. Credit account tities are automatically indented when amount is entered. Do not indent manually. Date Account Titles and Explanation Debit Credit Dec. 31, 2017 List of Accounts Prepare the journal entries to record the first two installment payments. (Round answers to O decimal places, e.g. 5,275. Credit account tities are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Credit First Installment Payment Dec. 31, 2018 Second Installment Payment Dec. 31, 2019