Sheridan Resort Corp. issued a $20-$year, $8\%,$$$230,000$ mortgage note payable to finance the construction of a new 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 mortgage note payable and the first two instalment payments assuming the payment is a fixed principal payment of $$5,750.($Round answers to $0$ decimal places, eg$.5,276.$ List all debit entries before credit entries. Credit occount 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 $0$ for the amounts. Record journal entries in the order presented in the problem.$)$

$\backslash$table$[[$Date Account Titles$],[$Issue of Note$],[$