On August 31, 2020, Montrose Mortgage enters into a 10-year, 6%, $200,000 mortgage to finance the construction of a condo complex. The terms provide for monthly instalment payments at the end of each month, commencing September 30, 2020. Instructions a) Record the issue of the mortgage payable on August 31, 2020. b) Record the first two instalment payments on September 30, 2020 and October 30, 2020, assuming the payment is (1) a fixed principal payment of $1,667, and (2) a blended principal and interest payment of $2,220. Round your answers to the nearest dollar