Recording and Assessing the Effects of Installment Loans (FSET) On December 31,2021 , Thomas, Inc., borrowed $500,000 on a 6\%, 15-year mortgage note payable. The note is to be repaid in equal semiannual installments of $25,510 (payable on June 30 and December 31). Report each of the following transactions using the financial statement effects template: (1) the issuance of the mortgage note payable, (2) the payment of the first installment on June 30, 2022, and (3) the payment of the second installment on December 31, 2022. Round amounts to the nearest dollar. - Note: Use negative signs with your answers, when appropriate. - Note: Select "N/A" as your answer if a part of the accounting equation is not affected. - Note: Carry all decimals in calculations; round the final answer to the nearest dollar