I am stuck in this adjusting entry- "the annual interest rate on the mortgage payable was 9.25%. Interest expense for 1/2 month should be computed because the building and land were purchased and the liability incurred june 16"

june 16- Purchased building and the land it is on for 131,000. the lot on which the building is located is valued at 21,000. the balance of the cost is to be allocated to the building. A cash down payment of 13,100 was made and a mortage was executed for the balance. the mortgage is payable in 8 equal annual installments beginning july 1.