Oriole Company borrowed $860,000 on December 31,2019 , by issuing an $860,000,8% mortgage note payable. The terms call for annual installment payments of $128,165 on December 31 . (a) Prepare the journal entries to record the mortgage loan and the first two installment payments. (Round ansiwers to 0 decimal places, eg. 15,250. Oredit account titles are outomatically indented when amount is entened. Do not indent manualfy. Recond joumal entries in the order presented in the problem. List all debit entries before credit entrieal) Indicate the amount of mortgage note payable to be reported as a current liability and as a long-term liability at December 31 . 2021. (Round answers to 0 decimal places, eg 15,250.) Current liability $ Long-term liability