kelly Company purchased a building and land with a fair market value of $ $600$ comma $000($building$,$ $ $350$ comma $000$ and$$ land, $ $250$ comma $000)$ on January$1,2024.$ Kelly signed a $30-$year, $13\%$ mortgage payable. Kelly will make monthly payments of $ $6$ comma $637\mathrm{.}20.$ Round to two decimal places. Explanations are not required for journal entries.