On December 31, 2022, Rabin Realty Limited issues a 10-year, 6%, $200,000 mortgage payable to finance the construction of a building. The terms provide for monthly instalment payments at the end of each month, commencing January 31, 2023.8 marks SHOW YOUR CALCULATIONS Instructions (a) Record the issue of the mortgage payable on December 31, 2022. (b) Record the first two instalment payments on January 31, 2023 and February 28, 2023, assuming equal instalment payments of $2,220. Round your answers to the nearest dollar