Alden Trucking Company is replacing part of its fleet of trucks by purchasing them under a note agreement with Kenworthy on January 1, 2014. Alden financed $39,402,661, and the note agreement will require $10.13 million in annual payments starting on December 31, 2014 and continuing for a total of five more years (final payment December 31, 2018). Kenworthy will charge Alden Trucking Company the market interest rate of 9% compounded annually. After the first payment was made, the note and interest payable liability on December 31, 2014 is closest to:

A. $29,272,661.

B. $34,337,661.

C. $32,818,900.

D. $40,520,000.