Sunland Resort Corp. Issued a 20-year, 6%, $274,000 mortgage note payable to finance the construction of a new building on December 31, 2021. The terms provide for semi-annual instalment payments on June 30 and December 31. Prepare the journal entries to record the mortgage note payable and the first two instalment payments assuming the payment is a fixed principal payment of $6,850. (Round answers to O decimal places, e.g. 5,276. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Dec. 31, 2021 Issue of Note Debit Credit June 30, 2022 (To record issuance of note.) First Instalment Payment Dec. 31, 2022 (To record payment on note.) Second Instalment Payment (To record payment on note.) eTextbook and Media List of Accounts