Jaz Company borrowed $1,500,000 on December 31, 2017, by issuing $1,500,000, 8% mortgage note payable. The terms call for annual installment payments of $210,000 on December 31. (Answer to one decimal place) Required: (a) Prepare the journal entries to record the mortgage loan and the first two installment payments. (2+3+3 points) (b) Indicate the amount of mortgage note payable to be reported as a current liability and as a non-current liability at December 31, 2019. (2+2 points)