ord Required information [The following information applies to the questions displayed below! 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 int 3-a. Record the first monthly mortgage payment on January 31, 2021. Of 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 General Journal Date January 31, 2021 Debit Credit Record entry Clear entry View general Journal 3-b. How much of the first payment goes to interest expense and how much goes to reducing the carrying value of the loan? (Round your answers to 2 decimal places.) Interest Expense Reducing the Carrying Value First payment