15-On January?1, Greene Autos signed a $260,000?, 7%, 30-year mortgage that requires semiannual payments of$10,423 on June 30 and December 31 of each year. The journal entry to record the first semiannual payment would be?(round interest calculation to the nearest?dollar) to:

A.

debit Mortgage? Payable, $10,423?;

credit? Cash, $10,423.

B.

debit Interest? Expense, $9,100?;

debit Mortgage? Expense, $1,323?;

credit? Cash, $10,423.

C.

debit Interest? Expense, $9,100?;

debit Mortgage? Payable, $1,323?;

credit? Cash, $10,423.

D.

debit Interest? Expense, $1,323?;

debit Mortgage? Payable, $9,100?;

credit? Cash, $10,423.