BE$10\mathrm{.}10($LO $2)($Record mortgage payable.$)$ Eyre Inc. signed a $10-$year, $4\%,$ $$300,000$ mortgage payable on November $30,2023,$ with a bank to obtain financing for a new building. The terms provide for instalment payments of $$3,037($principal and interest$)$ at the end of each month. Prepare the entries to record the mortgage obtained on November $30,2023,$ and the first two payments on December $31,2023,$ and January $31,2024.$ Round all amounts to the nearest dollar.