Skysong Corporation Issues a 1805000,10%,10-year mortgage on December 31,2020 . The terms call for semi-annual nstallment payments of 144400. The entry to record the first installment payment will include a debit to Interest Expense of 180500. a debit to Mortgage Notes Payable of 54150. a debit to Cash of 144400. a debit to Interest Payment of 144400