Sheffield Inc, signed a 10-year, 4%,$540,000 mortgage payable on November 30.2020 , with a bank to obtain financing for a new building. The terms provide for instalment payments of $5,467 at the end of each month. Prepare the entries to record the mortgage on November 30,2020, and the first two payments on December 31,2020, and January 31, 2021. (Credit account titles are automatically indented when the amount is entered, Do not indent manually. List all debit entries before credit entries. Round answers to the neorest whole dollar, eg. 5,275.)