Americo signed a 15 -year note payable on January 1,2024 , of $1,425,000. The note requires annual principal payments each December 31 of $95,000 plus interest at 8%. The entry to record the annual payment on December 31,2025 , includes A. a debit to Interest Expense for $106,400. B. a debit to Interest Expense for $114,000. C. a credit to Notes Payable for $95,000. D. a credit to Cash of $209,000