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Gorczany LLC purchases a building for $200,000, paying $30,000 in cash and signing a 30 -year mortgage for $170,000, taken out at 5% interest that is payable in $1,500 monthly payments, which includes principal and interest, beginning January 31,2018. Prepare the journal entry for the issuance of the mortgage. Prepare the amortization scheduled for the first five mortgage payments