Martinez Ca. receives $2.270,000 when it issues a $2,270,000,9%, mortgage note payable to finance the construction of a building at December 31, 2019. The terms provide for annual installment payments of $230,000 on December 31. Prepare the journal entries to record the mortgage loan and the first two installment payments (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Issuance of Note Dec 31, 2019 Cash 2270000 Mortgage Payable 2270000 First Installment Payment Dec. 31, 2020 Interest Expense Mortgage Payable Cash Second Installment Payment Dec. 31 2021 Interest Expense Mortate Payable Cach