Stuckey Company borrowed $800,000 on December 31, 2016, by issuing an $300,000, 3% mortgage note payable. The terms call for annual installment payments of $119,224 on December 31. Prepare the journal entries to record the mortgage loan and the first two installment payments. (Round answers to O decimal places, e.g. 15,250. Credit account tities are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation DebitCredit Dec. 31, 2016 Dec. 31, 2017 Dec. 31, 2018