need a help with b

year, B , 5315,000 mortgafe note paryable to finance the construction of a new bulding on December 31,2024 . The terms provide for seml-annual instalment payments on June 30 and December 31. (a): Pispare the jourcil entries to record the morteage note paysbie and the first two instalment pryments asuming the payment is a fixed principal payment of $7.875, iRound answeris to 0 decimal ploces, es 5,274. List oll debit entries before credit entries, Credit the account titien and enter 0 for the amounts. Record journal entries in the order presented in the problem!) \begin{tabular}{|c|c|c|c|} \hline \multirow[t]{2}{*}{ ste } & Account ritles: & Debit & Gredit \\ \hline & Issue of Note & & \\ \hline & Cont. & 315000 & \\ \hline & - & 5 & \\ \hline & & & 315000 \\ \hline & Fint Intalinent Ponment & & \\ \hline \multirow[t]{4}{*}{sinv} & & 12/00 & \\ \hline & Morcee torte Privil & rase & \\ \hline & can: & & 20,45 \\ \hline & Secons intatment Priment & & . \\ \hline \multirow[t]{3}{*}{2008} & insertipen & 12265 & \\ \hline & Motere Aste Foneth & & \\ \hline & Gin & & 23100 \\ \hline & & & \\ \hline 4 & & & , \\ \hline \end{tabular} Prepare the journal entries torecord the mprtgage note purable and the fast two instalnent payments aviumire the piyment is a occount tities and enter of or the anounts. Recond joumal eneries in the onder presented in the