On January 1, 2021, Gundy Enterprises purchases an office building for $239,000, paying $49,000 down and borrowing the remaining $190,000, signing a 9%, 10-year mortgage. Installment payments of $2,406.84 are due at the end of each month, with the first payment due on January 31, 2021. 3-a. Record the first monthly mortgage payment on January 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your final answers to 2 decimal places.) View transaction list Journal entry worksheet Record the first monthly mortgage payment. Note: Enter debits before credits. Debit +Credit General Journal Date January 31, 2021