On August $31,2024,$ Riverbed Mortgage enters into a $10-$year, $6\%,$ $$168,000$ mortgage to finance the construction of a condo complex. The terms provide for monthly instalment payments at the end of each month, commencing September $30,2024.($a$)$ Record the issue of the mortgage payable on August $31,204.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record the first two instalment payments on September $30,2024$ and October $31,2024,$ assuming the payment is $(1)$ a fixed principal payment of $$1400,$ and $(2)$ a blended principal and interest payment of $$1865$