On December 1, 2020, Bonita Corporation incurs a 15-year $450000 mortgage liability in conjunction with the acquisition of an office building. This mortgage is payable in monthly instaliments of $5400, which include interest computed at the rate of 12% per year. The first monthly payment is made on December 31, 2020. The portion of the second monthly payment made on January 31,2021 , which represents repiyment of principal is: 54491 $5400 \$909, $900