On January 1, 2016, Bratlos Company purchased equipment and signed a six-year mortgage note for $194,000 at 15%. The note will be paid in equal annual Installments of $51.262, beginning January 1, 2017. On January 1, 2017, the journal entry to record the first installment payment will include a (Round your answer to the nearest whole number.) O A credit to Mortgage Payable for $194,000 O B. debit to Mortgage Payable for $51.262 O c. debit to interest Expense for $29,100 D. credit to Cash for $22.162