(Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (a) (b) Douglas Company issued a $4,500,000,10%,10-year mortgage note payable to finance the construction of a building at December 31 , 2021. The terms provide for annual installment payments of $732,354. Prepare the entry to record: (a) the mortgage loan on December 31, 2021. (b) the first installment payment