n Starlight Graphics Ltd. Signed a 10-year, 6.5%, $700,000 mortgage on June 30, 2021, to help finance a new research laboratory. The mortgage terms provide for semi-annual payments of $48,145. Payments are due on December 31 and June 30. The company's year end is June 30. Instructions a) Prepare an instalment payment schedule for the first two years. Round all amounts to the nearest dollar. (8 marks) b) Record the receipt of the mortgage loan on June 30, 2021. (2 marks) c) Record the first two instalment payments on December 31, 2021 and June 30, 2022. (2 marks) a separate document(s)