Emma Company purchased a machine from Noah Corporation on October 31, 2019. In payment for the $149,410 purchase, Emma issued a one-year installment note to be paid in equal monthly payments of $23,467 at the end of each month. The payments include interest at an annual rate of 12%. When recording the December 31, 2019 payment, the Debit to Notes payable will be? Emma Company purchased a machine from Noah Corporation on October 31, 2019. In payment for the $149,410 purchase, Emma issued a one-year installment note to be paid in equal monthly payments of $23,467 at the end of each month. The payments include interest at an annual rate of 12%. When recording the December 31, 2019 payment, the Debit to Notes payable will be