Q4. Giordano's Electronics issues a $600,000, 8%, 10-year mortgage note on December 31, 2018, to help finance a plant expansion 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. (b) Prepare the entries for (1) the mortgage loan and (2) the first two installment payments