Interactive Computer Company signed a 10-year, 6.50%, $700,000 mortgage on June 30, 2021, to help finance a new repair center. The mortgage terms provide for semi-annual payments of $48,145. Payments are due on December 31 and June 30. The company's year end is June 30. Record the receipt of the mortgage loan on June 30, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation June 30 Debit Credit