On January 1, 2018, Brazos 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, 2019. On January 1, 2019, the journal entry to record the first installment payment will include a (Round your answer the nearest whole number.) O A. debit O B. credit to Mortgage Payable for $194,000 O C. credit to Cash for $22,162 O D. debit Mortgage Payable for $51,262 Interest Expense for $29,100