Exercise 15-9 Jernlgar o receives $315,600 when it issues a $315,600 10% mortgage note payable to finance the construction of a building at December 31, 2017. The term s provide for annual installment payments of $52,600 on December 31 Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically Indented when amount is entered. Do not indent manually.) Credit Dec. 31, 2017 Dec. 31, 2018 Dec. 31, 2019