Houston, Inc. issues a $200,000, 3.75%, 10-year mortgage note on December 31, 2020, to obtain financing for a new building. The terms provide for annual installment payments of $33,987 on December 31. Instructions: Prepare the Journal entry to record the mortgage loan on December 31, 2020. Follow the following instructions to receive credit. 1. Credit account titles are automatically indented when title is entered. Do not indent manually. 2. Account titles must be spelled correctly. 3. Do not key S-signs within journal entries. Amounts must include commas (ex. 400,000 and NOT 400000). Date Dec. 31, 2020 General Journal Account Titles Debit Credit