i recently posted a question and chegg answered it perfectly, i now have part b of the same question. can you please answer this one as well. (the bottom 2 are the question/part a, and the top one is the one i am looking for) Thank you !

Balance Sheet (Partial) Liabilities and Stockholders' Equity $ $ Account Titles and Explanation Cash Mortgage Payable Interest Expense Mortgage Payable Cash Interest Expense Mortgage Payable Cash Debit 410000 Credit 66000 Skysong Co. receives $410,000 when it issues a $410,000,10%, mortgage note payable to finance the construction of a building at December 31, 2020. The terms provide for annual installment payments of $66,000 on December 31