P10.48102, 3) Beaumont Building Supplies Limited signed a 10-year, 6%, $1-million mortgage on December 31, 2020, to help finance a plant expansion. The terms of the mortgage provide for semi-annual payments of $67,216 pertaining to both principal and interest. Payments are due on June 30 and December 31. Instructions a. Prepare an instalment payment schedule for the first two years. Round all amounts to the nearest dollar b. Record the issue of the mortgage payable on December 31, 2020. c. Record the first two instalment payments, on June 30, 2021, and December 31, 2021. d. Show the statement of financial position presentation of the mortgage payable at December 31, 2021. e. Explain how the amounts reported on the statement of financial position in (d) above would change if the loan payments were scheduled to occur one day later on July 1 and January 1. Also explain if any additional items should be reported on this statement due to the change in these payment dates