Sheridan Resort Corp. issuad a 20-year, 99,$230,000 mortzaza note pryable to finance the construction of a naw building on December 31,2024 . The terms provide for semi-annual instalment payments on June 30 and December 31. (a) Prepare the journal entries to record the mortzase note payable and the first two instalment payments assuming the pryment is a foosd principal paymant of \$5,750. (Round answers to 0 decimal places, eg. 5,276. List all debit entries before credit entries. 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 tities and enter 0 for the amounts. Record journal entries in the arder presented in the problem.)