Current Attempt in Prog Sheridan Co. receives $300,000 when it issues a $300,000, 11%, mortgage note payable to finance the construction of a building at December 31, 2022. The terms provide for annual installment payments of $50,000 on December 31 Prepare the journal entries to record the mortgage loan and the first two payments. Round onowers to Odecimal places, eg 15.250 Credit account titles are automatically indented when amount is entered. Do not indent manually Date Account Titles and Explanation Debit Cre