Pharoah Well Services Ltd. purchased equipment for $895,000 on September 30, 2024. The equipment was purchased with a $157,000 cash down payment and through the issue of a $738,000,5-year, 4.8% mortgage note payable for the balance. The terms provide for the mortgage to be repaid in monthly blended payments of $13,859 starting on October 31 . Record the first four instalment payments on October 31 and January 31 assuming that the terms provided for monthly fixed principal payments of $12,300, rather than blended payments of $13,859