Dreiling Company borrowed $570,000 on January 1. 2017. by issuing .a $570,000, 7% mortgage note payable. The terms call for annual installment payments of $47, 500 on December 31. Prepare the journal entries to record the mortgage loan arid the first two installment payment', . (Round, answers. to 0 decimal places, e.g. 15, 250. Credit account titles are automatically indented when amount is entered. Do not indent manually.)