Gursis Kaur, Yorkton Inc. issued a 20-year, 5%. $1,000,000 mortgage note payable to finance construction of a new building on December 31, 2021. The terms provide for semi- annual instalment payments on June 30 and December 31. Instructions: Prepare the journal entries to record the mortgage note payable and the first two instalment payments assuming the payment is: a. A fixed principal payment of $25,000 b. A blended payment of $39,836 Round amounts to the nearest dollar. Show ALL calculations for full marks