arla Vista Co. receives $ 385,000 when it issues a $ 385,000, 6%, mortgage note payable to finance the construction of a building at December 31, 2017. The terms provide for annual installment payments of $ 39,641 on December 31. Prepare an amortization schedule of a mortgage note for two years. (Round answers to O decimal places, eg. 5,275) Annual Interest Cash Payment Interest Expense Reductiorn of Principal Principal Balance Period Issue date 12/31/18 12/31/19 List of Accounts Prepare the journal entry to record the mortgage loan. (Round answers to O decimal places, eg. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Dec. 31, 2017 Account Titles and Explanation Debit Credit Prepare the journal entry to record the mortgage loan.(Round answers to O decimal places,eg.5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31, 2017 List of Accounts Prepare the journal entries to record the first two installment payments. (Round answers to O decimal places, eg.5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit First Installment Payment Dec. 31, 2018 Pavment account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit First Installment Payment Dec. 31, 2018 Second Installment Payment Dec. 31, 2019