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Revesz Inc. signs a 10-year, 4%, $288,000 mortgage payable on November 30, 2017, to obtain financing for a new machinery. The terms provide for payments at the end of each month. Prepare the entries to record the mortgage on November 30, 2017, and the first two payments on December 31, 2017, and January 31, 2018, assuming the payment is (a) a fixed principal payment of $2,400, plus interest, and (b) a blended principal and interest payment of 52,916. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.) (a) Fixed principal payment Date Account Titles and Explanation Debit Credit 2017 Nov. 30 V Cash 288000 Mortgage Payable 288000 Dec. 31 Interest Expense 960 Mortgage Payable 2400 Cash 3360 2018 Jan. 31 Interest Expense 952 Mortgage Payable 2400 Cash 3352 (b) Blended principal and interest payment Debit Credit Date Account Titles and Explanation 2017 Nov. 30 V Cash 288000 Mortgage Payable 288000 Dec 31 Interest Expense 960 Mortgage Payable Cash 2018 Jan. 31 Interest Expense Mortgage Payable Cash