On June 30, Collin's Management Company purchased land for $420,000 and a bulding for $580,000, paying $340,000 cash and issuing a 4% note for the balance, secured by a mortgage on the property. The terms of the note provide for 20 semiannual payments of $33,000 on the principal plus the interest accrued from the date of the preceding payment Joumakize the entry to record (a) the transaction on dune 30, (b) the payment of the first instaliment on December 31 , and (c) the payment of the second instailment the following June 30. Refer to the Chart of Accounts for exact wording of account thites. a. Joumaike the entry to record the transaction on June 30. Rofer to the Chart of Accounts for exact wording of account titles b. Joumalie the entry to recard the payment of the first installment on December 31. Refer to the Chart ar Accounts for exact wording of sccount tities. C. Joumalize the entry to record the poyment of the second installment the following June 30 Refer to the Chart of Accounis for exact wording of account thies