On November 30, 2024, Eyre Inc. financed the purchase of a building by signing a $360,000, 10-year, 6% mortgage note payable. The terms provide for monthly instalment payments.  Prepare the journal entries to record the receipt of the mortgage loan on November 30, 2024, and the first two payments on December 31, 2024, and January 31, 2025, assuming the payment is: 

a. A fixed principal payment of $3,000. 

b. A blended payment of $3,997.