Skysong Co. receives $410,000 when it issues a $410,000,10%, mortgage note payable to finance the construction of a building at December 31, 2020. The terms provide for annual installment payments of $66,000 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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (b) The parts of this question must be completed in order. This part will be available when you complete the part above