What 2 accounts are effected if I have a $9800 of the mortgage payable is to be paid in 2012. I alreay have a mortgage payable balance of 147,100. I need to make an adjusting trial balance for December 2011.

If you already have a mortgage payable account at December 2011, it should reflect the $9,800 as part of its balance. I'm thinking they put this in to trick you, but no entry is needed for 2011. Nothing will happen until you make the payments in 2012.