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Crane Co. receives $293,400 when it issues a $293,400, 10%, mortgage note payable to finance the construction of a building at December 31, 2020. The terms provide for annual installment payments of $48,900 on December 31. Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to decimal places, e.g. 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.) Date Account Titles and Explanation Debit Credit