Pharoah Resort Corp. issued a 20 -year, 8%,$285,000 mortgage note payable to finance the construction of a new building on December 31.2024, The terms provide for semi-annual instalment pavments on June 30 and December 31. Prepace the journat entries to record the mortigage note payable and the first two instalment parthents assuming the parment is a tities are outomoticaly indented when the amount la entered, Do not indent manualy if no entry is required, select "No Entry" for the occount fittes and enter ofor the amounts. Record journal entries in the ander presented in the