Green Industries purchased a machine from Cyan Corporation on October 1, 2021. In payment for the $140,000 purchase, Green issued a one-year installment note to be paid in equal monthly payments at the end of each month. The payments include interest at the rate of 18%. Monthly installment payments are closest to: (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.)

A) $25,200. B) $13,901. C) $11,667. D) $12,835.