Question 20 Crane Resort Corp. issued a 20-year, 74, 5187,000 mortgage rate payable to finance the construction of a new building on December 31, 2021. The terms provide for semi-annual intalment payments on June 30 and December 31 Prepare the youma entries to record the mortgage note payable and the first two instaliment payments assuming the payment is a fixed principal payment of $4,675. (Round answers to decima places,.. 3.275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no antry is required, "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Issue of Note Dec 31, 2021 (To recordance of note) Flest Instalment Payment June 30, 2022 To record payment on nobe) Second Instalment Payment Der 31, 2022