Power-house issues an $800,000, 9%, 8-year mortgage note on December 31, 2012, to help finance a new development program. The terms provide for semiannual installment payments, not including real estate taxes and insurance, of $44.149. Payments are due June 30 and December 31. Instructions (a) Prepare an installment payments schedule for the first 2 years. (6) Show how the total mortgage liability should be reported on the balance sheet at December 31, 2013 7