E10.4 (LO 2) On December 31, 2020, Ste-Anne Corp. obtained a 10-year, 5%, $150,000 mortgage loan from a bank to finance the purchase of a building in the future. The terms provide for semi-annual instalment payments on June 30 and December 31. Instructions a. Record the obtaining of the mortgage payable on December 31, 2020. b. Record the first two instalment payments on June 30, 2021, and December 31, 2021, assuming each payment is $9,622. Round all amounts to the nearest dollar. c. Explain why interest expense is lower on the second payment