Hemi's Accountant provides you with the following amortization schedule for the Mortgage Payable of $150,000,000 to purchase the land and building (as mentioned in the Capital Assets section above): HEMI's Accountant asks you: a. What should be the total Mortgage Payable on October 31, 2022, on the statement of financial position (1 mark)? b. What should be the mortgage interest expense on the Statement of Income for the year ended October 31, 2022 (1 mark)? c. Provide a journal entry to record September 30, 2022, mortgage payment ( 3 marks). d. Provide October 31,2022 , adjusting journal entry to transfer $12,000,000 from Mortgage Payable to the Current Portion of Mortgage Payable account ( 2 marks). 2. On November 2, 2021, HEMl obtained a $10,000,000 five-year loan with annual equal principal repayments of $2,000,000 due November 1 of each year. Interest at 5% per year is payable on November 1. HEMI has not paid any amounts on this loan in the fiscal year that ended October 31, 2022. HEMI's Accountant asks you a. Provide October 31, 2022, adjusting journal entry to record interest owing on the loan (2 marks). a. How much of the loan principal ($10,000,000) is a long-term liability on the statement of financial position on October 31, 2022 (2 marks)