On December 31, 2023, Oriole Corp. obtained a 10-year, 5\%, \$165,600 mortgage loan from a bank to finance the purchase of a building in the future. The terms provide for semi-annual instalment payments of principal and interest on June 30 and December 31. Record the obtaining of the mortgage payable on December 31, 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Record the first two instalment payments on June 30,2024 , and December 31,2024 , assuming each payment is $10,623. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the question statement. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)