Windsor, Inc. issues a $710,000, 10%, 10-year mortgage note on December 31, 2022, to obtain financing for a new building. The terms provide for annual installment payments of $115,549. Prepare the entry to record the mortgage loan on December 31, 2022, and the first installment payment on December 31, 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31, 2022	enter an account title to record the mortgage loan on December 31,2017	enter a debit amount	enter a credit amount
	enter an account title to record the mortgage loan on December 31,2017	enter a debit amount	enter a credit amount
Dec. 31, 2023	enter an account title to record the first installment payment on December 31,2018	enter a debit amount	enter a credit amount
	enter an account title to record the first installment payment on December 31,2018	enter a debit amount	enter a credit amount
	enter an account title to record the first installment payment on December 31,2018	enter a debit amount	enter a credit amount