On January 1, 2024, Stoops Entertainment purchases a bullding for $580,000, paying $110,000 down and borrowing the remaining $470,000, signing a(n) 9%,15-year mortgage. Instaliment payments of $4,767.05 are due at the end of each month, with the first payment due on January 31,2024 Problem 9-1B (Algo) Part 3 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