Revesz Inc. signs a 10-year, 4%, $324,000 mortgage payable on November 30, 2017, to obtain financing for a new machinery. The terms provide for payments at the end of each month. Prepare the entries to record the mortgage on November 30, 2017, and the first two payments on December 31, 2017, and January 31, 2018, assuming the payment is (a) a fixed principal payment of $2,700, plus interest, and (b) a blended principal and interest payment of $3,280. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.) (a) Fixed principal payment Date Account Titles and Explanation Debit Credit 2017 Dec. 31 2018 Jan. 31 (b) Blended principal and interest payment Account Titles and Explanation Debit Credit Date 2017 Dec. 31 2018 Jan. 31