Sunland Well Sevices Ltd$.$ purchased equipment for $$893,000$ on September $30,2024.$ The equipment was purchased with a $$161\mathrm{.}000$ cash down payment and through the issue of a $$732,000,5-$year, $4\mathrm{.}8\%$ mortgage note payable for the balance. The terms provide for the mortgage to be repaid in monthly blended payments of $$13,747$ starting on October $31.$

Record the purchase and the issue of the note payable on September $30.($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manuolly. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles

Debit

Credit

t$.30,2024$

Mortgage Note Payable

Current Portion of Mortgage Note Payable