Cullumber Corporation issues a $9,100,000,4%,20-year mortgage note payable on December 31,2020, to obtain needed financing for the construction of a building addition. The terms provide for annual installment payments of $669,594 on December 31. (a) Prepare the journal entries to record the mortgage loan on December 31, 2020, and the first installment payment. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) eTextbook and Media Attempts: unlimited (b). Will the amount of principal reduction in the second installment payment be more or less than with the first installment payment