On December $31,$ Dehning, Inc., borrowed $$840,000$ on a $6\%,10-$year mortgage note payable. The note is to be repaid in equal quarterly installments of $$28,078($beginning March $31).$ Using the financial statement effects template, report $(1)$ the issuance of the mortgage note payable, $(2)$ the payment of the first installment on March $31,$ and $(3)$ the payment of the second installment on June $30.$

Note: Use negative signs with your answers, when appropriate.

Note: Select $"$N$/$A$"$ as your answer if a part of the accounting equation is not affected.

Note: Round your answers to the nearest whole dollar.