Exercise 15-10 a-b (Part Level Submission) Sunland Company borrowed $307,000 on January 1, 2020, by issuing a $307,000, 10% mortgage note payable. (a) Prepare the journal entries to record the mortgage loan and the first two installment payments. (Credit accoun Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS 000, 10% mortgage note payable. The terms call for annual installment payments of $48,000 on December 31. allment payments. (Credit account titles are automatically indented when amount is entered. Do not inde Debit Credit