Marin Inc. Issut 1430,000, 104, 10-year mortgage note on December 31, 2022, to obtain financing for a new building. The terms provide for at installment payments of $102,530, Prepare the entry to record the mortgage loan on December 31, 2022, and the first installment payment on December 31, 2023. (Credit account titles are automatically indented when amount be entered. Do not in manually.) Date Account Titles and Explanation Debit Credit Dec 31, 2022 Dec 31, 2023