On January $1,2024,$ Howell Enterprises purchases a building for $$316,000,$ paying $$56,000$ down and borrowing the remaining $$260,000,$ signing a $8\%,10-$year mortgage. Installment payments of $$3,154\mathrm{.}52$ are due at the end of each month, with the first payment due on January $31,2024.3-$a$.$ Record the first monthly mortgage payment on January $31,2024.$

$3-$b$.$ How much of the first payment goes to interest expense and how much goes to reducing the carrying value of the loan?