please help me with the red partsBramble Corp. receives $$296,400$ when it issues a $$296,400,10\%$ mortgage note payable to finance the construction of a building at

December $31,2022.$ The terms provide for annual installment payments of $$49,400$ on December $31.$

Prepare the journal entries to record the mortgage loan and the first two payments. $($Credit account titles are automatically indented

when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$