Sunland Company receives $385,000 when it issues a $385,000, 8%, mortgage note payable to finance the construction of a building at December 31, 2017. The terms provide for annual installment payments of $44.979 on December 31. Prepare the journal entry to record the mortgage loan. (Round answers to O decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Date Dec. 31 2017 Account Titles and Explanation 1