Sunland Comparyy borrowed $820,000 on December 31,2019 , by issuing an $820,000,8% mortgage note payable. The terms call for annual installment payments of $122,204 on December 31. (a) Prepare the journal entries to record the mortgage loan and the first two installment payments. (Round onswers to 0 decimal ploces. es. 15,250. Credit account titles are automatically indented when amount is entered, Do not indent manually. Record joumal entries in the order presented in the problem. List alf debit entries before credit entries.) Indicate the amount of mortgage note payable to be reported as a current liability and as a long-term liability at December 31 . 2021. (Round onswers to 0 decimal places, es. 15.250) Current liability Long-term liabitity