Crane Co. receives $303,600 when it issues a $303,600, 10% mortgage note payable to finance the construction of a building at December 31, 2020. The terms provide for annual installment payments of $50.600 on December 31 Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to decimal places, eg 15.250. Credit account titles are automatically indented when amount is entered. Do not indent manually. Recordjoumal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Dec 31, 2020 Cash 303.600 Mortgage Payable 303.600 Dec 31, 2020 Interest Expense Dec 31, 2020 e Texthonk and Media