Sheridan Company borrowed $317,000 on January 1,2022 , by issuing a $317,000,10% mortgage note payable. The terms call for annual installment payments of $58,000 on December 31 . (a) Prepare the journal entries to record the mortgage loan and the first two installment payments. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)