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please answer my question thanks Exercise #3 (25%) Tea Co. receives $240,000 when it issues a $300,000, 10%, mortgage note payable to finance the construction

please answer my question thanks
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Exercise #3 (25%) Tea Co. receives $240,000 when it issues a $300,000, 10%, mortgage note payable to finance the construction of a building at December 31, 2022. The terms provide for semiannual installment payments of $25,000 on June 30 and December 31. Instructions: Prepare the journal entries to record the mortgage loan and the first two installment payments

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