What are all the calculations done to get the answers highlighted in blue for requirement 2?

Kahl Company purchased a building and land with a fair market value of $600,000 (building. $500,000 and land, $100,000) on January 1, 2018. Kahl signed a 30-year, 13% mortgage payable. Kahl will make monthly payments of $6,637.20. Round to two decimal places. Explanations are not required for journal entries. Read the requirements. Mortgage Payable 600,000.00 Requirement 2. Prepare an amortization schedule for the first two payments. (Round all numbers to the nearest cent.) Beginning Principal Interest Total Ending Balance Payment Expense Payment Balance 1/1/2018 $ 600,000.00 1/31/2018 $ 600,000.00 $ 137.20 $ 6,500.00 $ 6,637.20 599,862.80 2/28/2018 599,862.80 138.69 6,498.51' 6,637.20 599,724.11 Requirement 3. Journalize the first payment on January 31, 2018. (Enter amounts to the nearest cent. Record debits first, then credits. Exclude explanations from any journal entries.) Date Accounts Debit Credit 2018 Jan. 31 Mortgage Payable Interest Expense Cash 137.20 6,500.00 6,637.20 Requirement 4. Journalize the second payment on February 28, 2018. (Enter amounts to the nearest cent. Record debits first, then credits. Exclude explanations from any journal entries.) Date Accounts Debit Credit 2018 Feb. 28 138.69 Mortgage Payable Interest Expense Cash 6,498.51 6.637.20