Prepare the entries for (1) the loan and (2) the first installment payment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 15,250. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation eTextbook and Media List of Accounts Save for Later Debit Cri Attempts: 0 of 3 used Submit Answer Sheridan Electronics issues a $376,500, 3%, 10-year mortgage note on December 31, 2021. The proceeds from the note are to be used in financing a new research laboratory. The terms of the note provide for annual installment payments, exclusive of real estate taxes and insurance, of $44,137. Payments are due on December 31