Exercise 15-9 Jernigan Co. receives $343,200 when it issues a $343,200, 13%, mortgage note payable to finance the construction of a building at December 31,2017. The terms provide for annual installment payments of $57,200 on December 31. Prepare the journal entries to record the mortgage loan and the first two payments. CRoundansxers to.0decimal placeca250. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2019