Exercise 15-09 Cullumber Co, receives $240.400 when it 5248,400, 10%, mortgage not payable to face the construction of building at December 11, 2020. The term provide for m e payments of $41,400 on December 31 Prepare the soumal entries to record the mortgage loan and the first two payments (Round answer to decal places, 15,250, Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Account Titles and Explanation Dec 31, 2020 : Cash 248400 Mortgage Payable Dec. 31, 2021 Interest Expense Mortgage Payable Dec. 31, 2022: Interest Expense Mortgage Payal