On January $1,2018,$ Barlow Barstools Inc. borrowed $$550,000$ from Mellon Bank and signed a $20-$year mortgage stating the interest rate was $6\%$ compounded annually. Barlow Barstools Inc. will make monthly payments of $$3,940\mathrm{.}37.$

A$.$ Journalize the mortgage payable issuance on January $1,2018$

B$.$ Prepare an amortization table showing the principal and interest in each of the first two payment.

C$.$ Journalize the first payment on January $31,2018$

D$.$ Journalize the second payment on Feb $28,2018$