Wildhorse Co. receives $385.000 when it issues a $385.000,5% mortgage note payable to finance the construction of a building at December 31, 2017. The terms provide for annual installment payments of $37,092 on December 31. Prepare an amortization schedule of a mortgage note for two years. (Round answers to decimal places, es 5,275) Annual Interest Period Cash Payment Interest Expense Reduction of Principal Principe Balance Issue date $ $ 12/31/18 12/31/19 Prepare the journal entry to record the mortgage loan (Round answers to decimal places.c.8. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Credit Debit Account Titles and Explanation 1 Dec 31, 2017 Cash Mortgage Payable List of Accounts Prepare the journal entries to record the first two installment payments. Round answers to decimal places, es, 5.275. Credit account titles are automatically indented when amount is entered. Do not indent manually Account Titles and Explanation Debit First Installment Payment Dec. 31. Interest Expense Date Credit 2018 Mortgage Payable Cash Second Installment Payment Dec. 31. 2019 Interest Expense Mortgage Payable Cash