Problem 2 DT.com issues a $2,700,000, 5%, 10-year mortgage note on December 31, 2022, to help finance a hotel expansion program. The market rate is 4%. The term provides for semiannual installment payments. Payments are due June 30 and December 31. Instructions 1. Prepare an installment payments schedule for the first 2 years. 2. Prepare the entries for: a. The mortgage loans. b. The first two installment payments. 3. Show statement of financial position presentation for each bond issued at December 31, 2023.