VioTech issues a $118,000,6.0%,25-year mortgage note on December 31,2025 . Annual installment payments are $9,231. A partial amortization table is presented here. Prepare the entry to record the first installment payment. Prepare the entry to record the first installment payment. (List all debit entries before credit entries. 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.)