32. On January 1, 2011, Dew Drop Inn borrowed $80,000 at 8% interest. The loan will be repaid with equal annual installment payments of $8,900 made on the last day of each year, which is the company's year-end. Compared to the prior year's interest expense on this note, interest expense for the year ended December 31, 2012 (Year 2) is A) more because the note payable balance at January 1, 2012 is less B) less because the note payable balance at January 1, 2012 is less C) more because the note payable balance at January 1, 2012 is more D) the same