QUESTION 3 (15 MARKS) Lannister Limited signed a 10-year, 6%, $1-million mortgage on December 31, 2019, to help finance a plant expansion. The terms of the mortgage provide for semi-annual fixed principal payments of $50,000, plus interest. Payments are due on June 30 and December 31. REQUIRED (a) Prepare an instalment payment schedule for the first two years. Round all amounts to the nearest dollar. (b) Record the journal entry for the issue of the mortgage payable on December 31, 2019. (c) Record the journal entries for the first two instalment payments, on June 30, 2020, and December 31, 2020. (d) Prepare a partial the statement of financial position for the presentation of the mortgage payable at December 31, 2020