Delmar Company purchased a building on January 2 by signing a long-term $480,000 mortgage with monthly payments of $4,400. The mortgage carries an interest rate of 10 percent. The entry to record the first monthly payment will include a

A	Debit to the Cash account for $4,400
	B	Credit to the Cash account for $4,000
	C	Debit to the Interest Expense account for $4,000
	D	Credit to the Mortgage Payable account for $4,400