Hanschu Inc. issues an $860,000, 20%, 10-year mortgage note on December 31, 2017, to obtain financing for a new building. The terms provide for annual installment payments of $205, 130. Prepare the entry to record the mortgage loan on December 31, 2017, and the first installment payment on December 31, 2018. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically Indented when amount is entered. Do not Indent manually.)