On January 1, 2021, Gundy Enterprises purchases an office building for $173,000, paying $43,000 down and borrowing the remaining $130,000, signing a 9%, 10-year mortgage. Installment payments of $1,646.79 are due at the end of each month, with the first payment due on January 31, 2021. -a. Record the first monthly mortgage payment on January 31, 2021. (If no entry is required for a particular transaction/event, No Journal Entry Required" in the first account field. Do not round intermediate calculations Round your final answers to 2