Weygandt, Accounting Principles, 12e Help 1 System Announcements Return to Blackboard Assignment Gradebook ORION Downloadable eTextbook ment PUNTERS Question 5 Jernigan Co. receives $307,200 when it issues a $307,200, 13%, mortgage note payable to finance the construction of a building at December 11, 2017. The provide for annual Installment payments of $5,200 on December 31. BACK A Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to decimal places 29. 1.250.com terare automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Dec 31, 2017 Debit Credit ay Dec. 31, 2018 Dec 31, 2019 TI o here to search E