please do it in Excel and dont copy from previous Chegg answers

PROBLEM 3 Adams Corporation issues a $9,000,000, 5%, 20-year mortgage note payable on December 31, 2018, to obtain needed financing for the construction of a building addition. The terms provide for annual installment payments of $722,183 on December 31 Instructions (a) Prepare the journal entries to record the mortgage loan on December 31, 2018, and the first installment payment. (b) Will the amount of principal reduction in the second installment payment be more or less than with the first installment payment