Problem 4 Long-term liabilities 3 journal entries 20 points 1/1/2021 Riley Company issued a $200,000, 10%, 10 year mortgage note payable to building. The terms of the note provide for semi-annual installment payments of $16,050. on June 30 and December 31 of each year. Prepare the journal entries to record: the mortage loan on January 1 the first installment payment on June 30 the second installment payment on December 31 Date Account Title Debit Credit