Su land Company receives 5 385,000 hen it i ues a $ 385,000 6%, gage note payable to f nance the construction cr D building at December 31. 201 17.The terms provide for annual installment payments o($ 39,641 c December 31. prepare an amortization scheduleof a mortgage note for twoyears. (Round answers to 0 decimal places, e-3. 5,275.) Annual Interest Period Cash Payment Expense of Principal Balance Issue date 12/31/18 12/31/19 eTextbook and Media List of Accounts of Accounts Preparethe journal entry to record the mortgage loan. (Round answers to 0 decimal places, e.g. 5,275, Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec.31,2017 eTextbook and Media List of Accounts Prepare the journall entries to record the first two installment payments.(Round answers to 0 decimal places, e.g. 5.275.Credit account titles are automatically Indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit First Installment Payment Dec. 31,2018 Second Installment Payment Dec 31,2019