Current Attempt in Progress Oriole Company recelves 5339,600 when it isvus a 5339,600,10% mortgage note poyable ba fnance the canstructien af a buildiri at December 31. 2022. The terms provide for anmual installment payments of $56,600 on December 31 Prepare the fournal entries to record the mortgage lown and the first two payments. (Credit account tilies are dubimatically indented when amount Is entered. Do not indent monuolly, If no entry is requlrod, select "No Entry' for the dcoount tibes and enter od for the ameunte) eTextbook and Media List of Accounts Attempts: unlimited