Sheridan Inc. issues a $336,000, 10-year, 6% mortgage note payable on November 30, 2021, to obtain financing for a new building. The terms provide for monthly instalment payments. (a) Prepare the journal entries to record the mortgage loan on November 30, 2021, and the first two payments on December 31, 2021, and January 31, 2022, assuming the payment is a fixed principal payment of $2,800. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Credit Debit Account Titles and Explanation Date Nov. 30, 2021 (To record issuance of note.) Dec. 31, 2021 (To record payment on note.) Jan. 31, 2022 (To record payment on note.) The following instalment payment schedule is for an instalment note payable: Reduction of Cash Payment Interest Expense Principal Interest Period Jan. 1, 2021 Jan. 1, 2022 Jan. 1, 2023 Jan. 1, 2024 Jan. 1, 2025 Principal Balance $32,000 24,000 16,000 $9,600 9,200 8.800 8,400 $1,600 1,200 800 $8,000 8,000 8,000 8,000 8,000 400 0 What are the non-current and current portions of the note at December 31, 2021? (If an answer is zero, please enter O. Do not leave any fields blank.) Current portion of note payable Non-current portion of note payable $ What are the non-current and current portions of the note at December 31, 2024? (If an answer is zero, please enter 0. Do not leave any fields blank.) Current portion of note payable $ Non-current portion of note payable $