On July 1, as part of a building purchase, Orangeville Company signed a 30-year mortgage contract in the amount of $300,000. The interest rate on the mortgage is 6.00% COMPOUNDED MONTHLY, making the monthly payments $1,798.65. The first payment is due on August 1 and the second payment is due on September 1.

 What is the journal entry to record the SECOND payment, on September 1?