Oriole Company receives $339,600 when it issues a $339,600, 10% mortgage note payable to finance the construction of a building at December 31, 2022. The terms provide for annual installment payments of $56,600 on December 31. Prepare the journal entries to record the mortgage loan and the first two payments. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Date Dec. 31, 2022 Cash Mortgage Payable Dec. 31, 2023 Mortgage Payable Cash Interest Expense Dec. 31, 2024 Mortgage Payable Cash 339600 22640 33960 24904 Insurance Expense 31696 339600 56600 56600