Please answer the third one. (Prepare the journal entries to record the first two installment payments)

vanhoe Company recelives $ 38s.000 when it sues a $ 385.00 mortgaee note payaible to finance the construction of a building at December 31,2017 The terms provide for anual installiment payments of $ 44 979 on December 31 of a mortgage note for two years (Round onswers to O decimal places, e.5.275 Principal Payment of Principal ssue date 12/31/18 12/31/19 5000 70821 355508 0800 List of Accounts answers te o decimal pleces, 5,275. Credit acceunt titles are autometicelly indented when amount is entered. Do net indent Date Account Titles and Explanation 85000 Mortgage Payable 385000 the frst two instament payments (Round enswers toe 0 decimal ploces,,275 Cred dit eccoust titles are autometically Indented when emount is entered. De not indent manually D Account Titles and Explanation irst Iestalment Payment ec 31.2018 Second Instaliment Payment 31 2019