Analyzing and Reporting Financial Statement Effects of Mortgages payment of the first installment on June 30 , and (c) payment of the second installment on December 31. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. Note: Round your answers to the nearest whole dollar