On December 31 , Dehning, Inc., borrowed $240,000 on a 6%, 10-year mortgage note payable. The note is to be repaid in equal quarterly installments of $8,022 (beginning March 31 ). a. Prepare the journal entries for transactions described above. - Note: Round your answers to the nearest whole dollar. b. Post the journal entries to their respective T-accounts. - Note: Enter your answers, in transaction order, in the first open field of the appropriate column in each account