On January 1, 2024, Howell Enterprises purchases a building for $151,000, paying $41,000 down and borrowing the remaining $110,000, signing a 7%,10-year mortgage. Installment payments of $1,277.19 are due at the end of each month, with the first payment due on January 31, 2024. 3-a. Record the first monthly mortgage payment on January 31, 2024. 3-b. How much of the first payment goes to interest expense and how much goes to reducing the carrying value of the loan? Record the first monthly mortgage payment. Note: Enter debits before credits