Problem 10-4A (Part Level Submission) Matrix Consulting Agency signed a 10-year, 6.9%, $708,340 mortgage on June 30, 2017, to help finance a new office building. The mortgage terms provide for semi-annual blended principal and interest payments of $49,614. Payments are due on December 31 and June 30. The company's year end is June 30. (c) Record the first two instalment payments, on December 31, 2017, and June 30, 2018. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 June 30